The authors appreciate the constructive comments of Stephen Brown, Ellie Chapple, Dan Dhaliwal, Stephen Easton, Bruce Grundy, Jason Hall, Michael Schill, Jim Seida, Terry Shevlin and David Smith, conference participants at the Accounting and Finance Association of Australia and New Zealand (AFAANZ)/International Association for Accounting Education and Research (IAAER) 2008 Annual Conference, the 21st Australasian Finance and Banking Conference and the American Taxation Association 2009 Mid-Year Meeting, and seminar participants at the University of Melbourne, the University of Newcastle, La Trobe University and the University of Adelaide. We also gratefully acknowledge the financial support provided by the CPA Australia Research Grant Scheme, access to intraday equity trading data provided by the Securities Industry Research Centre of Asia-Pacific (SIRCA) and CHESS registration information provided by the Australian Securities Exchange (ASX).
Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect
Version of Record online: 25 JAN 2012
© 2012 The Authors. Accounting and Finance © 2012 AFAANZ
Accounting & Finance
Volume 53, Issue 2, pages 419–439, June 2013
How to Cite
Hanlon, D. and Pinder, S. (2013), Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect. Accounting & Finance, 53: 419–439. doi: 10.1111/j.1467-629X.2012.00471.x
- Issue online: 3 MAY 2013
- Version of Record online: 25 JAN 2012
- Received 20 May 2011; accepted 11 December 2011 by Robert Faff (Editor).
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