An Impact of Capital Gains Tax for Securities on Taiwan Stock Market by Overreaction, Lock-in Effect and Market Microstructures
Author:
Publisher
Springer International Publishing
Link
http://link.springer.com/content/pdf/10.1007/978-3-030-46828-6_21
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3. Dai, Z., Maydew, E., Shackelford, D.A., Zhang, H.H.: Capital gains taxes and asset prices: capitalization or lock-in? J. Finan. 63(2), 709–742 (2008)
4. Diaz Caro, C., Crespo Cebada, E.: Taxation of capital gains and lock-in effect in the spanish dual income tax. Eur. J. Manag. Bus. Econ. 25(1), 15–21 (2016)
5. Feldstein, M., Yitzhaki, S.: The effect of the capital gains tax on the selling and switching of common stocks. J. Publ. Econ. 9(1), 17–36 (1978)
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