EVIDENCE ON TAX-MOTIVATED SECURITIES TRADING BEHAVIOR

被引：32

作者：

BADRINATH, SG ^{[1
]}

LEWELLEN, WG ^{[1
]}

机构：

[1] PURDUE UNIV,W LAFAYETTE,IN 47907

来源：

JOURNAL OF FINANCE | 1991年 / 46卷 / 01期

关键词：

D O I：

10.2307/2328699

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：369 / 382

页数：14

共 35 条

[1] NEGOTIATED BROKERAGE COMMISSIONS AND THE INDIVIDUAL INVESTOR [J].

BLUM, GA ;

LEWELLEN, WG .

JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 1983, 18 (03) :331-343

[2] TAX-INDUCED TRADING - THE EFFECT OF THE 1986 TAX-REFORM ACT ON STOCK-MARKET ACTIVITY [J].

BOLSTER, PJ ;

LINDSEY, LB ;

MITRUSI, A .

JOURNAL OF FINANCE, 1989, 44 (02) :327-344

[3] TAX LOSS TRADING RULE [J].

BRANCH, B .

JOURNAL OF BUSINESS, 1977, 50 (02) :198-207

[4]

BRAUER G, 1988, UNPUB RETURN SEASONA

[5] CAN TAX-LOSS SELLING EXPLAIN THE JANUARY SEASONAL IN STOCK RETURNS [J].

CHAN, KC .

JOURNAL OF FINANCE, 1986, 41 (05) :1115-1128

[6] RETURN SEASONALITY AND TAX-LOSS SELLING IN THE MARKET FOR LONG-TERM GOVERNMENT AND CORPORATE-BONDS [J].

CHANG, EC ;

PINEGAR, JM .

JOURNAL OF FINANCIAL ECONOMICS, 1986, 17 (02) :391-415

[7] OPTIMAL STOCK TRADING WITH PERSONAL TAXES - IMPLICATIONS FOR PRICES AND THE ABNORMAL JANUARY RETURNS [J].

CONSTANTINIDES, GM .

JOURNAL OF FINANCIAL ECONOMICS, 1984, 13 (01) :65-89

[8] CAPITAL-MARKET EQUILIBRIUM WITH PERSONAL TAX [J].

CONSTANTINIDES, GM .

ECONOMETRICA, 1983, 51 (03) :611-636

[9] CAPITAL GAINS TAXATION AND YEAR-END STOCK-MARKET BEHAVIOR [J].

DYL, EA .

JOURNAL OF FINANCE, 1977, 32 (01) :165-175

[10] EFFECTS OF CAPITAL GAINS TAX ON SELLING AND SWITCHING OF COMMON STOCK [J].

FELDSTEIN, M ;

YITZHAKI, S .

JOURNAL OF PUBLIC ECONOMICS, 1978, 9 (01) :17-36

← 1 2 3 4 →