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• W2907848093 startingPage "10" @default.
• W2907848093 abstract "In this study, we propose a decomposition of the total tax benefit (or liability) of a strategy into what we define as character and deferral components. Our decomposition is mathematically straightforward and intuitive, and it allows for a quick and informative assessment of tax benefits of different tax-aware strategies without modeling various investor-specific situations. We use this character-deferral decomposition to identify the source of tax benefits resulting from relaxation of the long-only constraint. Our empirical evidence shows that, for tax-aware strategies, relaxing the long-only constraint results in a drastic increase in their tax benefits, in particular owing to an increase in the character benefit. We conclude that tax-aware relaxed-constraint strategies are more attractive to taxable investors than their long-only counterparts. <b>TOPICS:</b>Wealth management, portfolio construction, legal/regulatory/public policy, quantitative methods" @default.
• W2907848093 created "2019-01-11" @default.
• W2907848093 creator A5056301832 @default.
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• W2907848093 date "2019-01-08" @default.
• W2907848093 modified "2023-09-25" @default.
• W2907848093 title "The Tax Benefits of Relaxing the Long-Only Constraint: <i>Do They Come from Character or Deferral?</i>" @default.
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• W2907848093 doi "https://doi.org/10.3905/jwm.2019.1.068" @default.
• W2907848093 hasPublicationYear "2019" @default.
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