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The Effects of Changes in Tick Size and Tax Rates on the Tax-Timing Option and the Market Response to Stock Distributions
Article (Web of Science)
Early Access (Web of Science)
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cited authors
Crawford, Dean; Franz, Diana R.; Gilstrap, Collin; Lobo, Gerald J.
publication date
October 14, 2023
webpage
Web of Science
published in
JOURNAL OF ACCOUNTING AUDITING AND FINANCE
Journal
Research
category
BUSINESS, FINANCE
Category
keywords
capital gain tax
distributions
dividend policy
institutional investment
return volatility
tax law
tax rates
tax-sensitive investors
volatility