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Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect

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  • Dean Hanlon
  • Sean Pinder

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  • Dean Hanlon & Sean Pinder, 2013. "Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 419-439, June.
  • Handle: RePEc:bla:acctfi:v:53:y:2013:i:2:p:419-439
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