Matches in SemOpenAlex for { <https://semopenalex.org/work/W2018099648> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W2018099648 endingPage "287" @default.
- W2018099648 startingPage "275" @default.
- W2018099648 abstract "This paper evaluates the differential effect on stock prices of the introduction in Canada of $500,000 capital gains tax exemption and the reduction of this limit to $100,000 two years later. Using the seemingly unrelated regression methodology and controlling for thin-trading and heteroscedasticity, the empirical evidence indicates that the changes in capital gains tax laws had a differential effect on low-dividend yield and high-dividend yield stocks on both occasions. While the evidence indicates that the stock market anticipated the 1985 capital gains tax law changes, the significant market reaction to the 1987 reduction of the exemption occurred a day before and after the reading of the tax reform proposals in Parliament. Thus, it can be inferred from the results that, despite the presence of tax-sheltering opportunities in Canada, changes in capital gains tax laws affect equity values." @default.
- W2018099648 created "2016-06-24" @default.
- W2018099648 creator A5044945453 @default.
- W2018099648 creator A5073587935 @default.
- W2018099648 creator A5079820719 @default.
- W2018099648 date "1992-04-01" @default.
- W2018099648 modified "2023-10-16" @default.
- W2018099648 title "Capital gains tax and equity values: Empirical test of stock price reaction to the introduction and reduction of capital gains tax exemption" @default.
- W2018099648 cites W1596347046 @default.
- W2018099648 cites W2003644932 @default.
- W2018099648 cites W2013479141 @default.
- W2018099648 cites W2014680735 @default.
- W2018099648 cites W2071681097 @default.
- W2018099648 cites W2088957698 @default.
- W2018099648 cites W2089797341 @default.
- W2018099648 cites W2108818539 @default.
- W2018099648 cites W2323152377 @default.
- W2018099648 cites W3126289917 @default.
- W2018099648 cites W4230118859 @default.
- W2018099648 cites W4232448361 @default.
- W2018099648 cites W4236490572 @default.
- W2018099648 cites W4238207299 @default.
- W2018099648 cites W4241495416 @default.
- W2018099648 cites W4242020642 @default.
- W2018099648 cites W4249051635 @default.
- W2018099648 cites W4249929133 @default.
- W2018099648 cites W71113477 @default.
- W2018099648 cites W1967866124 @default.
- W2018099648 doi "https://doi.org/10.1016/0378-4266(92)90014-q" @default.
- W2018099648 hasPublicationYear "1992" @default.
- W2018099648 type Work @default.
- W2018099648 sameAs 2018099648 @default.
- W2018099648 citedByCount "33" @default.
- W2018099648 countsByYear W20180996482012 @default.
- W2018099648 countsByYear W20180996482013 @default.
- W2018099648 countsByYear W20180996482015 @default.
- W2018099648 countsByYear W20180996482016 @default.
- W2018099648 countsByYear W20180996482017 @default.
- W2018099648 countsByYear W20180996482019 @default.
- W2018099648 countsByYear W20180996482021 @default.
- W2018099648 countsByYear W20180996482022 @default.
- W2018099648 crossrefType "journal-article" @default.
- W2018099648 hasAuthorship W2018099648A5044945453 @default.
- W2018099648 hasAuthorship W2018099648A5073587935 @default.
- W2018099648 hasAuthorship W2018099648A5079820719 @default.
- W2018099648 hasConcept C100001284 @default.
- W2018099648 hasConcept C10138342 @default.
- W2018099648 hasConcept C106159729 @default.
- W2018099648 hasConcept C111326686 @default.
- W2018099648 hasConcept C116168712 @default.
- W2018099648 hasConcept C139447083 @default.
- W2018099648 hasConcept C139719470 @default.
- W2018099648 hasConcept C162077342 @default.
- W2018099648 hasConcept C162324750 @default.
- W2018099648 hasConcept C172008318 @default.
- W2018099648 hasConcept C2778631509 @default.
- W2018099648 hasConcept C51303962 @default.
- W2018099648 hasConcept C551662922 @default.
- W2018099648 hasConcept C55214782 @default.
- W2018099648 hasConcept C556758197 @default.
- W2018099648 hasConcept C74939039 @default.
- W2018099648 hasConceptScore W2018099648C100001284 @default.
- W2018099648 hasConceptScore W2018099648C10138342 @default.
- W2018099648 hasConceptScore W2018099648C106159729 @default.
- W2018099648 hasConceptScore W2018099648C111326686 @default.
- W2018099648 hasConceptScore W2018099648C116168712 @default.
- W2018099648 hasConceptScore W2018099648C139447083 @default.
- W2018099648 hasConceptScore W2018099648C139719470 @default.
- W2018099648 hasConceptScore W2018099648C162077342 @default.
- W2018099648 hasConceptScore W2018099648C162324750 @default.
- W2018099648 hasConceptScore W2018099648C172008318 @default.
- W2018099648 hasConceptScore W2018099648C2778631509 @default.
- W2018099648 hasConceptScore W2018099648C51303962 @default.
- W2018099648 hasConceptScore W2018099648C551662922 @default.
- W2018099648 hasConceptScore W2018099648C55214782 @default.
- W2018099648 hasConceptScore W2018099648C556758197 @default.
- W2018099648 hasConceptScore W2018099648C74939039 @default.
- W2018099648 hasIssue "2" @default.
- W2018099648 hasLocation W20180996481 @default.
- W2018099648 hasOpenAccess W2018099648 @default.
- W2018099648 hasPrimaryLocation W20180996481 @default.
- W2018099648 hasRelatedWork W2015186733 @default.
- W2018099648 hasRelatedWork W2016898784 @default.
- W2018099648 hasRelatedWork W2119306105 @default.
- W2018099648 hasRelatedWork W2152936460 @default.
- W2018099648 hasRelatedWork W2187432890 @default.
- W2018099648 hasRelatedWork W2272995921 @default.
- W2018099648 hasRelatedWork W250101696 @default.
- W2018099648 hasRelatedWork W3124250769 @default.
- W2018099648 hasRelatedWork W3125256097 @default.
- W2018099648 hasRelatedWork W3126108839 @default.
- W2018099648 hasVolume "16" @default.
- W2018099648 isParatext "false" @default.
- W2018099648 isRetracted "false" @default.
- W2018099648 magId "2018099648" @default.
- W2018099648 workType "article" @default.