CAPITAL GAINS TAX RATES AND STOCK MARKET VOLUME
National Tax JournalPublished 1 December 1990
Yolanda K. Henderson
Citations25
SJR quartileQ1
SJR score1.44
SNIP1.04
Generate an AI Snapshot to get a quick, structured summary of this paper.
Study Snapshot
ObjectiveStudy objective
MethodsResearch methodology
PopulationPopulation studied
Sample sizeSample sizes
OutcomesStudy outcomes here
ResultsStudy results comes here
LimitationsResearch study limitations comes here
A concise AI-generated summary of the paper will appear here once you click Generate AI Snapshot.
Abstract
Examines the relationship between aggregate stock market volume and changes in capital gains tax rates. Reviews the theory of how taxes and other factors influence stock market volume.
Keywords
Economics, Econometrics and FinanceBusiness, Management and Accounting
The Journal of FinanceThe Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence
3,392 Citations1985Hersh Shefrin, Meir Statman
The Journal of FinanceVolume for Winners and Losers: Taxation and Other Motives for Stock Trading
307 Citations1986Josef Lakonishok, Seymour Smidt
The Journal of FinancePredicting Contemporary Volume with Historic Volume at Differential Price Levels: Evidence Supporting the Disposition Effect
233 Citations1988Stephen P. Ferris, Robert A. Haugen +1 more
RePEc: Research Papers in EconomicsShare Repurchases and Acquisitions: An Analysis of Which Firms Participate
78 Citations1987Laurie Simon Bagwell, John B. Shoven
The Journal of FinanceTax‐Induced Trading: The Effect of the 1986 Tax Reform Act on Stock Market Activity
36 Citations1989Paul J. Bolster, Lawrence B. Lindsey +1 more
National Tax JournalTHE IMPACT OF THE 1986 TAX REFORM ON EX-DIVIDEND DAY VOLUME AND PRICE BEHAVIOR
28 Citations1996Chunchi Wu, Junming Hsu
National Tax JournalLOCK-IN EFFECT WITHIN A SIMPLE MODEL OF CORPORATE STOCK TRADING
20 Citations1990Donald W. Kiefer