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- W2189482649 abstract "The purpose of this paper is to re-examine the relationship between the reduction in capital gains tax rates as a results of the 1997 U.S. remunerator Relief Act and also the magnitude of initial public offering underpricing. Previous studies show that the jurisprudence changes in 1986, 1993 and 1997 affected initial public offering underpricing significantly." @default.
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- W2189482649 date "2013-01-01" @default.
- W2189482649 modified "2023-09-24" @default.
- W2189482649 title "Tax Rates Changing in Capital Gain" @default.
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