The effect of capital gains taxes on the initial pricing and underpricing of IPOs
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KeywordsTax capitalization; Lock-in; IPO underpricing;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- G1 - Financial Economics - - General Financial Markets
- D4 - Microeconomics - - Market Structure, Pricing, and Design
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
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