An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour
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- Douglas A. Shackelford, 2002. "Intertemporal Tax Discontinuities," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 205-222, March.
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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.
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