Matches in SemOpenAlex for { <https://semopenalex.org/work/W3027207823> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W3027207823 endingPage "49" @default.
- W3027207823 startingPage "41" @default.
- W3027207823 abstract "Mutual funds are held by investors in both conventional taxable savings accounts and tax-deferred retirement accounts, and some investors fall in higher tax brackets than others. Recent empirical research investigates how the marginal tax rate of a mutual fund affects the fund's tax avoidance behavior and asset returns. This paper studies theoretically the tax clientele effects on the tax avoidance and performance of mutual funds. It finds that when the marginal tax rate of a mutual fund increases, the mutual fund is more prone to deferring the realization of capital gains, the before-tax return decreases, and the after-tax return also decreases." @default.
- W3027207823 created "2020-05-29" @default.
- W3027207823 creator A5040121920 @default.
- W3027207823 creator A5063741386 @default.
- W3027207823 date "2020-01-01" @default.
- W3027207823 modified "2023-09-23" @default.
- W3027207823 title "Tax avoidance and asset returns: some theoretical results on the tax clientele effects" @default.
- W3027207823 hasPublicationYear "2020" @default.
- W3027207823 type Work @default.
- W3027207823 sameAs 3027207823 @default.
- W3027207823 citedByCount "0" @default.
- W3027207823 crossrefType "posted-content" @default.
- W3027207823 hasAuthorship W3027207823A5040121920 @default.
- W3027207823 hasAuthorship W3027207823A5063741386 @default.
- W3027207823 hasConcept C100001284 @default.
- W3027207823 hasConcept C10138342 @default.
- W3027207823 hasConcept C113216237 @default.
- W3027207823 hasConcept C121955636 @default.
- W3027207823 hasConcept C157263771 @default.
- W3027207823 hasConcept C162077342 @default.
- W3027207823 hasConcept C162324750 @default.
- W3027207823 hasConcept C170802524 @default.
- W3027207823 hasConcept C172008318 @default.
- W3027207823 hasConcept C2777064782 @default.
- W3027207823 hasConcept C2778631509 @default.
- W3027207823 hasConcept C2779755355 @default.
- W3027207823 hasConcept C51303962 @default.
- W3027207823 hasConcept C514942387 @default.
- W3027207823 hasConcept C551662922 @default.
- W3027207823 hasConcept C556758197 @default.
- W3027207823 hasConcept C74939039 @default.
- W3027207823 hasConceptScore W3027207823C100001284 @default.
- W3027207823 hasConceptScore W3027207823C10138342 @default.
- W3027207823 hasConceptScore W3027207823C113216237 @default.
- W3027207823 hasConceptScore W3027207823C121955636 @default.
- W3027207823 hasConceptScore W3027207823C157263771 @default.
- W3027207823 hasConceptScore W3027207823C162077342 @default.
- W3027207823 hasConceptScore W3027207823C162324750 @default.
- W3027207823 hasConceptScore W3027207823C170802524 @default.
- W3027207823 hasConceptScore W3027207823C172008318 @default.
- W3027207823 hasConceptScore W3027207823C2777064782 @default.
- W3027207823 hasConceptScore W3027207823C2778631509 @default.
- W3027207823 hasConceptScore W3027207823C2779755355 @default.
- W3027207823 hasConceptScore W3027207823C51303962 @default.
- W3027207823 hasConceptScore W3027207823C514942387 @default.
- W3027207823 hasConceptScore W3027207823C551662922 @default.
- W3027207823 hasConceptScore W3027207823C556758197 @default.
- W3027207823 hasConceptScore W3027207823C74939039 @default.
- W3027207823 hasIssue "1" @default.
- W3027207823 hasLocation W30272078231 @default.
- W3027207823 hasOpenAccess W3027207823 @default.
- W3027207823 hasPrimaryLocation W30272078231 @default.
- W3027207823 hasRelatedWork W1513471819 @default.
- W3027207823 hasRelatedWork W1530087805 @default.
- W3027207823 hasRelatedWork W1765359907 @default.
- W3027207823 hasRelatedWork W1872162342 @default.
- W3027207823 hasRelatedWork W2017820322 @default.
- W3027207823 hasRelatedWork W2090444136 @default.
- W3027207823 hasRelatedWork W2105897959 @default.
- W3027207823 hasRelatedWork W2142102176 @default.
- W3027207823 hasRelatedWork W2349336372 @default.
- W3027207823 hasRelatedWork W290029118 @default.
- W3027207823 hasRelatedWork W2974601150 @default.
- W3027207823 hasRelatedWork W2980095850 @default.
- W3027207823 hasRelatedWork W3121884627 @default.
- W3027207823 hasRelatedWork W3122686458 @default.
- W3027207823 hasRelatedWork W3122731494 @default.
- W3027207823 hasRelatedWork W3123009721 @default.
- W3027207823 hasRelatedWork W3124370567 @default.
- W3027207823 hasRelatedWork W3124583339 @default.
- W3027207823 hasRelatedWork W3124785144 @default.
- W3027207823 hasRelatedWork W3137391429 @default.
- W3027207823 hasVolume "40" @default.
- W3027207823 isParatext "false" @default.
- W3027207823 isRetracted "false" @default.
- W3027207823 magId "3027207823" @default.
- W3027207823 workType "article" @default.