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Ditemukan 2 dari pencarian Anda melalui kata kunci: author="Zhang, Harold H."
cover
The Effect of Succession Taxes on Family Firm Investment: Evidence from a Nat…
Zhao, FengMauer, David C.Zhang, Harold H.Arentsen, EricRosenlund, Brian

Printed Journal

Edisi
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ISBN/ISSN
221082
Deskripsi Fisik
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Judul Seri
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No. Panggil
JOF7002
cover
Capital gains taxes and asset prices: capitalization or lock-in?
Dai, ZhonglanMayden, EdwardShackelfors, Douglas A.Zhang, Harold H.

This paper demonstrates that the equilibrium impact of capital gains taxes reflects both the capitalization effect (i.e., capital gains taxes decrease demand) and the lock-in effect (i.e., capital gains taxes decrease supply). Depending on time periods and stock characteristics, either effect may dominate. Using the Taxpayer Relief Act of 1997 as our event, we find evidence supporting a dominan…

Edisi
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ISBN/ISSN
221082
Deskripsi Fisik
-
Judul Seri
-
No. Panggil
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