Matches in SemOpenAlex for { <https://semopenalex.org/work/W2892011919> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W2892011919 abstract "This paper investigates the effect of specific features of the U.S. capital gains tax on turn-of-the-year stock returns. It focuses on two tax changes. The first, enacted in 1969, reduced the fraction of long-term losses that were deductible from Adjusted Gross Income from 100 percent to 50 percent. The second, part of the Tax Reform Act of 1976, raised the required holding period for long-term gains and losses from six months to one year. This paper describes how each of these tax changes should have affected incentives for year-end capital loss realization and the potential magnitude of the turn of the year effect in stock returns. We present evidence that is consistent with the hypothesis that detailed provisions of the capital gains tax, such as the short-term holding period, affect the link between past capital losses and turn-of-the-year stock returns. These findings provide support for the role of tax-loss trading in contributing to turn-of-the-year return patterns." @default.
- W2892011919 created "2018-09-27" @default.
- W2892011919 creator A5026390628 @default.
- W2892011919 creator A5048301975 @default.
- W2892011919 date "1998-06-01" @default.
- W2892011919 modified "2023-09-27" @default.
- W2892011919 title "Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns" @default.
- W2892011919 hasPublicationYear "1998" @default.
- W2892011919 type Work @default.
- W2892011919 sameAs 2892011919 @default.
- W2892011919 citedByCount "0" @default.
- W2892011919 crossrefType "posted-content" @default.
- W2892011919 hasAuthorship W2892011919A5026390628 @default.
- W2892011919 hasAuthorship W2892011919A5048301975 @default.
- W2892011919 hasConcept C100001284 @default.
- W2892011919 hasConcept C111326686 @default.
- W2892011919 hasConcept C113216237 @default.
- W2892011919 hasConcept C139719470 @default.
- W2892011919 hasConcept C145236788 @default.
- W2892011919 hasConcept C162077342 @default.
- W2892011919 hasConcept C162324750 @default.
- W2892011919 hasConcept C2778631509 @default.
- W2892011919 hasConcept C551662922 @default.
- W2892011919 hasConcept C556758197 @default.
- W2892011919 hasConceptScore W2892011919C100001284 @default.
- W2892011919 hasConceptScore W2892011919C111326686 @default.
- W2892011919 hasConceptScore W2892011919C113216237 @default.
- W2892011919 hasConceptScore W2892011919C139719470 @default.
- W2892011919 hasConceptScore W2892011919C145236788 @default.
- W2892011919 hasConceptScore W2892011919C162077342 @default.
- W2892011919 hasConceptScore W2892011919C162324750 @default.
- W2892011919 hasConceptScore W2892011919C2778631509 @default.
- W2892011919 hasConceptScore W2892011919C551662922 @default.
- W2892011919 hasConceptScore W2892011919C556758197 @default.
- W2892011919 hasLocation W28920119191 @default.
- W2892011919 hasOpenAccess W2892011919 @default.
- W2892011919 hasPrimaryLocation W28920119191 @default.
- W2892011919 hasRelatedWork W133496332 @default.
- W2892011919 hasRelatedWork W1523134666 @default.
- W2892011919 hasRelatedWork W1536516810 @default.
- W2892011919 hasRelatedWork W1538335609 @default.
- W2892011919 hasRelatedWork W1552674628 @default.
- W2892011919 hasRelatedWork W1587317023 @default.
- W2892011919 hasRelatedWork W1590949445 @default.
- W2892011919 hasRelatedWork W1601080532 @default.
- W2892011919 hasRelatedWork W2018099648 @default.
- W2892011919 hasRelatedWork W2061450361 @default.
- W2892011919 hasRelatedWork W2089582683 @default.
- W2892011919 hasRelatedWork W2102542549 @default.
- W2892011919 hasRelatedWork W2141770398 @default.
- W2892011919 hasRelatedWork W2170272934 @default.
- W2892011919 hasRelatedWork W2175635897 @default.
- W2892011919 hasRelatedWork W2258618206 @default.
- W2892011919 hasRelatedWork W2276161113 @default.
- W2892011919 hasRelatedWork W2950916482 @default.
- W2892011919 hasRelatedWork W3041856094 @default.
- W2892011919 hasRelatedWork W3138055738 @default.
- W2892011919 isParatext "false" @default.
- W2892011919 isRetracted "false" @default.
- W2892011919 magId "2892011919" @default.
- W2892011919 workType "article" @default.