Journal article

Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect

Dean Hanlon, Sean Pinder

Accounting and Finance | WILEY-BLACKWELL | Published : 2013

DOI: 10.1111/j.1467-629X.2012.00471.x

University of Melbourne Researchers

Citation metrics

1Scopus

Keywords

Capital Gains Tax
Reduction
Stock-Market Activity
Holding Period Tax Incentives
Ownership Structure
Prices
Business & Economics
Individual Investors
Social Sciences
Taxation
Buy-Sell Order Imbalance
Behavior
Business, Finance
Returns
Lock-In Effect
Volume