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Capital Gains Tax Rates and Stock Market Volume

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  • Henderson, Yolanda K.
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    Abstract

    Examines 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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    File URL: http://www.ntanet.org/NTJ/43/4/ntj-v43n04p411-25-capital-gains-tax-rates.pdf
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 43 (1990)
    Issue (Month): 4 (December)
    Pages: 411-25

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    Handle: RePEc:ntj:journl:v:43:y:1990:i:no._4:p:411-25

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    Cited by:
    1. 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.
    2. 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.
    3. Vijay M. Jog, 1995. "The Lifetime Capital Gains Exemption: Corporate Financing, Risk-taking and Allocation Efficiency," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 116-135, November.
    4. 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.
    5. 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.
    6. 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.
    7. 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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