The Accounting Review Vol. 65 No. 2 1990
The Impact of Different Capital Gains Tax Regimes on the Lock-In Effect and New Risky Investment Decisions.
Abstract
Assesses the impact of five different capital gains tax regimes on lock-in effect and new risky investment decisions. Features of the tax regimes investigated; Comparison of the portfolio allocations of the subjects; Relationship between unfavorable tax consequences of selling assets and lock-in effect.
- DOI
- 10.2308/tar-9603263534
- Volume
- 65
- Issue
- 2
- Pages
- 406-431
- Language
- en
- Sources
- crossref openalex