Intertemporal Tax Discontinuities
收藏NBER1999-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7451
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资源简介：
This paper defines an intertemporal tax discontinuity (ITD) as a circumstance in which different tax rates are applied to gains and losses realized at one point in time versus some other point in time, and studies the effects of ITDs on market behaviors at the time of disclosures of firm performance
提供机构：
美国国家经济研究局创建时间：
1999-12-01
