Matches in SemOpenAlex for { <https://semopenalex.org/work/W1969505087> ?p ?o ?g. }
Showing items 1 to 60 of
60
with 100 items per page.
- W1969505087 endingPage "48" @default.
- W1969505087 startingPage "48" @default.
- W1969505087 abstract "* In the Spring 1982 issue of this journal, Braswell, Reinhart, and Hasselback (BRH) [1] took me to task for claiming that part of the return on municipal bonds sold at a discount from par value by underwriters in the primary market during 1972-73 was subject to capital gains taxation. BRH argued that the discounts on these bonds were original issue discounts exempt from Federal income taxes. Nothing could be further from the truth. Not only did BRH disregard the empirical evidence presented by me and my colleagues in a number of papers that the discount bonds traded at higher yields than did comparable current coupon bonds priced at or near par, but they failed to cite the relevant" @default.
- W1969505087 created "2016-06-24" @default.
- W1969505087 creator A5032094452 @default.
- W1969505087 date "1982-01-01" @default.
- W1969505087 modified "2023-09-26" @default.
- W1969505087 title "The Tax Treatment of Municipal Discount Bonds: Rebuttal and Expansion" @default.
- W1969505087 cites W2041118779 @default.
- W1969505087 cites W2071434602 @default.
- W1969505087 cites W3137763477 @default.
- W1969505087 cites W3137858289 @default.
- W1969505087 doi "https://doi.org/10.2307/3665232" @default.
- W1969505087 hasPublicationYear "1982" @default.
- W1969505087 type Work @default.
- W1969505087 sameAs 1969505087 @default.
- W1969505087 citedByCount "0" @default.
- W1969505087 crossrefType "journal-article" @default.
- W1969505087 hasAuthorship W1969505087A5032094452 @default.
- W1969505087 hasConcept C10138342 @default.
- W1969505087 hasConcept C106159729 @default.
- W1969505087 hasConcept C144133560 @default.
- W1969505087 hasConcept C162118730 @default.
- W1969505087 hasConcept C162324750 @default.
- W1969505087 hasConcept C17744445 @default.
- W1969505087 hasConcept C190253527 @default.
- W1969505087 hasConcept C199539241 @default.
- W1969505087 hasConcept C2777310092 @default.
- W1969505087 hasConcept C556758197 @default.
- W1969505087 hasConcept C69738904 @default.
- W1969505087 hasConceptScore W1969505087C10138342 @default.
- W1969505087 hasConceptScore W1969505087C106159729 @default.
- W1969505087 hasConceptScore W1969505087C144133560 @default.
- W1969505087 hasConceptScore W1969505087C162118730 @default.
- W1969505087 hasConceptScore W1969505087C162324750 @default.
- W1969505087 hasConceptScore W1969505087C17744445 @default.
- W1969505087 hasConceptScore W1969505087C190253527 @default.
- W1969505087 hasConceptScore W1969505087C199539241 @default.
- W1969505087 hasConceptScore W1969505087C2777310092 @default.
- W1969505087 hasConceptScore W1969505087C556758197 @default.
- W1969505087 hasConceptScore W1969505087C69738904 @default.
- W1969505087 hasIssue "4" @default.
- W1969505087 hasLocation W19695050871 @default.
- W1969505087 hasOpenAccess W1969505087 @default.
- W1969505087 hasPrimaryLocation W19695050871 @default.
- W1969505087 hasRelatedWork W1995659075 @default.
- W1969505087 hasRelatedWork W2009849666 @default.
- W1969505087 hasRelatedWork W2212230479 @default.
- W1969505087 hasRelatedWork W2257728978 @default.
- W1969505087 hasRelatedWork W2392184353 @default.
- W1969505087 hasRelatedWork W2896948639 @default.
- W1969505087 hasRelatedWork W2899084033 @default.
- W1969505087 hasRelatedWork W3121463888 @default.
- W1969505087 hasRelatedWork W3121550942 @default.
- W1969505087 hasRelatedWork W3121922271 @default.
- W1969505087 hasVolume "11" @default.
- W1969505087 isParatext "false" @default.
- W1969505087 isRetracted "false" @default.
- W1969505087 magId "1969505087" @default.
- W1969505087 workType "article" @default.