Capital Gains Tax Rates and Stock Market Volume
AbstractExamines the relationship between aggregate stock market volume and changes in capital gains tax rates. Reviews the theory of how taxes and other factors influence stock market volume.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 43 (1990)
Issue (Month): 4 (December)
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- Hayashida, Minoru & Ono, Hiroyuki, 2010. "Capital gains tax and individual trading: The case of Japan," Japan and the World Economy, Elsevier, vol. 22(4), pages 243-253, December.
- Wu, Chunchi & Hsu, Junming, 1996. "The Impact of the 1986 Tax Reform on Ex-Dividend Day Volume and Price Behavior," National Tax Journal, National Tax Association, vol. 49(2), pages 177-92, June Cita.
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- Eduardo Engel & Alexander Galetovic, 1998. "¿Qué hacer con los impuestos que pagan las ganancias de capital en Chile?," Documentos de Trabajo 46, Centro de Economía Aplicada, Universidad de Chile.
- Niemann, Rainer & Rünger, Silke, 2012. "Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt," arqus Discussion Papers in Quantitative Tax Research 136, arqus - Arbeitskreis Quantitative Steuerlehre.
- Seida, Jim A. & Wempe, William F., 2000. "Do capital gain tax rate increases affect individual investors' trading decisions?," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 33-57, August.
- Landsman, Wayne R. & Shackelford, Douglas A., 1995. "The Lock-In Effect of Capital Gains Taxes: Evidence from the RJR Nabisco Leveraged Buyout," National Tax Journal, National Tax Association, vol. 48(2), pages 245-259, June Cita.
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