Asymmetric tax-induced trading: The effect of capital gains tax changes

2020 ◽  
Author(s):  
Anna Agapova ◽  
Nikanor Volkov
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax Changes

scholarly journals Tax Changes and Asset Pricing

2009 ◽  
Vol 99 (4) ◽  
pp. 1356-1383 ◽  
Author(s):  
Clemens Sialm
Keyword(s):  
Asset Pricing ◽  
Capital Gains ◽  
Tax Burden ◽  
Tax Rates ◽  
Policy Debate ◽  
Capital Gains Tax ◽  
Tax Capitalization ◽  
Tax Changes ◽  
Over Time ◽  
Equity Securities

The tax burden on equity securities has varied substantially over time and remains a source of continuing policy debate. This paper investigates whether investors were compensated for the tax burden of equity securities over the period between 1913 and 2006. Taxes on equity securities vary over time due to changes in dividend and capital gains tax rates and due to changes in corporate payout policies. Equity taxes also vary across firms due to persistent differences in propensities to pay dividends. The results indicate an economically plausible and statistically significant tax capitalization over time and cross-sectionally. (JEL G10, G12, H22, H24, N21, N22)

Cyclical Effects of Capital Gains Tax on the Market

1954 ◽  
Vol 10 (4) ◽  
pp. 47-49
Author(s):  
William Feldman
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax

Capital Gains Tax Overhang and Payout Policy

2009 ◽  
Author(s):  
Jonathan B. Cohn ◽  
Stephanie A. Sikes
Keyword(s):  
Payout Policy ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax Overhang

scholarly journals Finance Act 1965: The Capital Gains Tax

1966 ◽  
Vol 29 (2) ◽  
pp. 181-184
Author(s):  
Leonard Lazar
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax

THE IMPACT OF THE CAPITAL GAINS TAX ON BOND YIELDS

1973 ◽  
Vol 26 (4) ◽  
pp. 575-583
Author(s):  
JOHN S. McCALLUM
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax ◽  
Bond Yields ◽  
The Impact
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