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There are 199196 results for: content related to: Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect

  1. Capital Gains Taxes and Asset Prices: Capitalization or Lock-in?

    The Journal of Finance

    Volume 63, Issue 2, April 2008, Pages: 709–742, ZHONGLAN DAI, EDWARD MAYDEW, DOUGLAS A. SHACKELFORD and HAROLD H. ZHANG

    Version of Record online : 1 APR 2008, DOI: 10.1111/j.1540-6261.2008.01329.x

  2. You have full text access to this OnlineOpen article
    Trading and enforcing patent rights

    The RAND Journal of Economics

    Volume 44, Issue 2, Summer 2013, Pages: 275–312, Alberto Galasso, Mark Schankerman and Carlos J. Serrano

    Version of Record online : 18 JUN 2013, DOI: 10.1111/1756-2171.12020

  3. THE IMPLICATIONS OF THE CAPITAL GAINS TAX FOR INVESTMENT DECISIONS

    The Journal of Finance

    Volume 16, Issue 4, December 1961, Pages: 559–580, Charles C. Holt and John P. Shelton

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1540-6261.1961.tb04237.x

  4. Capital Gains Taxes and Equity Trading: Empirical Evidence

    Journal of Accounting Research

    Volume 41, Issue 4, September 2003, Pages: 611–651, Jennifer L. Blouin, Jana Smith Raedy and Douglas A. Shackelford

    Version of Record online : 21 JUL 2003, DOI: 10.1111/1475-679X.00118

  5. Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation

    The Journal of Finance

    Volume 58, Issue 6, December 2003, Pages: 2783–2801, Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson

    Version of Record online : 7 NOV 2003, DOI: 10.1046/j.1540-6261.2003.00622.x

  6. CAPITAL GAINS TAXATION, GROWTH, AND FAIRNESS

    Contemporary Economic Policy

    Volume 10, Issue 3, July 1992, Pages: 16–25, JOSEPH J. MINARIK

    Version of Record online : 2 JUL 2007, DOI: 10.1111/j.1465-7287.1992.tb00232.x

  7. Cross-border acquisitions and taxes: efficiency and tax revenues

    Canadian Journal of Economics/Revue canadienne d'économique

    Volume 42, Issue 4, November / novembre 2009, Pages: 1473–1500, Pehr-Johan Norbäck, Lars Persson and Jonas Vlachos

    Version of Record online : 7 OCT 2009, DOI: 10.1111/j.1540-5982.2009.01554.x

  8. Capital gains taxation and shareholder wealth in takeovers

    Accounting & Finance

    Volume 50, Issue 2, June 2010, Pages: 241–262, Martin Bugeja and Raymond Da Silva Rosa

    Version of Record online : 2 DEC 2009, DOI: 10.1111/j.1467-629X.2009.00334.x

  9. Capital Gains Tax in South Africa*

    South African Journal of Economics

    Volume 68, Issue 4, December 2000, Pages: 343–347, M GROTE and K FLETCHER

    Version of Record online : 18 AUG 2005, DOI: 10.1111/j.1813-6982.2000.tb01277.x

  10. Does Anticipated Information Impose a Cost on Risk-Averse Investors? A Test of the Hirshleifer Effect

    Journal of Accounting Research

    Volume 51, Issue 1, March 2013, Pages: 31–66, RYAN T. BALL

    Version of Record online : 3 JAN 2013, DOI: 10.1111/j.1475-679X.2012.00473.x

  11. The Taxation of Capital Gains When the Cash Component of Income Is Taxed

    Abacus

    Volume 30, Issue 2, September 1994, Pages: 160–174, PETER L. SWAN

    Version of Record online : 26 JUL 2005, DOI: 10.1111/j.1467-6281.1994.tb00348.x

  12. Capital Gains Tax Overhang and Price Pressure

    The Journal of Finance

    Volume 61, Issue 3, June 2006, Pages: 1399–1431, LI JIN

    Version of Record online : 16 MAY 2006, DOI: 10.1111/j.1540-6261.2006.00876.x

  13. The Impact of Tax Revenue from Capital Gains Realizations on State Income Tax Revenue and Budget Conditions

    Public Budgeting & Finance

    Volume 31, Issue 4, Winter 2011, Pages: 31–50, DAVID L. SJOQUIST, ANDREW V. STEPHENSON and SALLY WALLACE

    Version of Record online : 19 DEC 2011, DOI: 10.1111/j.1540-5850.2011.00991.x

  14. Taxes, Inflation and Corporate Financial Policy

    The Journal of Finance

    Volume 39, Issue 1, March 1984, Pages: 105–126, LAWRENCE D. SCHALL

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1540-6261.1984.tb03863.x

  15. Market Valuation of Tax-Timing Options: Evidence from Capital Gains Distributions

    The Journal of Finance

    Volume 61, Issue 2, April 2006, Pages: 837–865, J. B. CHAY, DOSOUNG CHOI and JEFFREY PONTIFF

    Version of Record online : 9 MAR 2006, DOI: 10.1111/j.1540-6261.2006.00856.x

  16. An International Study of Tax Effects on Government Bonds

    The Journal of Finance

    Volume 39, Issue 1, March 1984, Pages: 1–22, ROBERT H. LITZENBERGER and JACQUES ROLFO

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1540-6261.1984.tb03857.x

  17. Capital Gains Taxation and Equity Returns: The Case of Mutual Savings Banks

    Journal of Business Finance & Accounting

    Volume 39, Issue 5-6, June/July 2012, Pages: 785–805, Michael A. Kelly, Xin Wu and Donald R. Chambers

    Version of Record online : 18 OCT 2011, DOI: 10.1111/j.1468-5957.2011.02259.x

  18. Capital Gains Taxes and Stockholders' Response to Dutch Auction Tender Offers

    Financial Review

    Volume 32, Issue 4, November 1997, Pages: 779–800, Palani-Rajan Kadapakkam and Sarabjeet Seth

    Version of Record online : 9 MAR 2005, DOI: 10.1111/j.1540-6288.1997.tb00910.x

  19. A BRAVE EXPERIMENT: KOREA'S RECENT LAND POLICY REFORM AND THE ROLE OF THE LAND HOLDING TAX

    Review of Urban & Regional Development Studies

    Volume 6, Issue 2, July 1994, Pages: 114–134, Jae-young Son

    Version of Record online : 9 OCT 2007, DOI: 10.1111/j.1467-940X.1994.tb00053.x

  20. Optimal Liquidation of Assets in the Presence of Personal Taxes: Implications for Asset Pricing

    The Journal of Finance

    Volume 35, Issue 2, May 1980, Pages: 439–449, GEORGE M. CONSTANTINIDES and MYRON S. SCHOLES

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1540-6261.1980.tb02174.x