Optimal Stock Trading with Personal Taxes: Implications for Prices and the Abnormal January Returns
收藏NBER1983-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1176
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资源简介:
The tax law confers upon the investor a timing option--to realize capital losses and defer capital gains. With the tax rate on long term capital gains and losses being about half the short term rate, the tax law provides a second timing option--to realize capital losses short term and realize
提供机构:
美国国家经济研究局
创建时间:
1983-08-01



