Investor Behaviour In Response To Australia's Capital Gains Tax

Publisher:
Wiley-Blackwell Publishing, Inc
Publication Type:
Journal Article
Citation:
Accounting And Finance, 2010, 50 (4), pp. 783 - 808
Issue Date:
2010-01
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We calibrate the effect of Australia's Capital Gains Tax (CGT) on share prices and market activity. Based on a large sample drawn from all listed Australian companies for the years 1994-2007, we find significant tax-loss selling (TLS) of shares that lost
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