Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-in Effect*-Reference-Cited by-同舟云学术

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Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-in Effect*

Published:2007-06 Issue:2 Volume:24 Page:315-344
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:

Author:

Ayers Benjamin C.,Lefanowicz Craig E.,Robinson John R.

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1506/1717-5042-0880-4P73/fullpdf

Reference58 articles.

1. New evidence and perspectives on mergers;Andrade;Journal of Economic Perspectives,2001

2. Investigating the economic role of mergers;Andrade;Journal of Corporate Finance,2004

3. Capital gains taxation and tax reform;Auerbach;National Tax Journal,1989

4. Corporate Takeovers

5. Estimation and interpretation of capital gains realization behavior: Evidence from panel data;Auten;National Tax Journal,1989

Cited by 38 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Income Tax Over-Withholding and Household Investment Decisions;SSRN Electronic Journal;2024

2. Mutual funds' capital gains lock-in and earnings management;Journal of Corporate Finance;2023-06

3. The initial effect of U.S. tax reform on foreign acquisitions;Review of Accounting Studies;2023-04-17

4. Multinational ownership patterns and anti-tax avoidance legislation;International Tax and Public Finance;2022-02-24

5. Effects of the 2021 Expanded Child Tax Credit;SSRN Electronic Journal;2022

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