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Taxation and Portfolio Structure: Issues and Implications

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NBER2001-04-01 更新2025-01-04 收录
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overview of how taxation affects household portfolio structure. It begins by outlining six aspects of portfolio behavior that may be influenced by the tax system. These are asset selection, asset allocation, borrowing, asset location in taxable and tax-deferred accounts, asset turnover, and whether

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2001-04-01
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