Optimal Stock Trading with Personal Taxes: Implications for Prices and the Abnormal January Returns
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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
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美国国家经济研究局创建时间：
1983-08-01
