-
1
-
-
84977705761
-
Evidence on tax-motivated securities trading behavior
-
Badrinath, S.G., and Wilbur G. Lewellen, 1991, Evidence on tax-motivated securities trading behavior, Journal of Finance 46, 369-382.
-
(1991)
Journal of Finance
, vol.46
, pp. 369-382
-
-
Badrinath, S.G.1
Lewellen, W.G.2
-
2
-
-
0010023511
-
The relationship between return and market value of common stocks
-
Banz, Rolf W., 1981, The relationship between return and market value of common stocks, Journal of Financial Economics 9, 3-18.
-
(1981)
Journal of Financial Economics
, vol.9
, pp. 3-18
-
-
Banz, R.W.1
-
3
-
-
0142023271
-
Are individual investors tax savvy? Asset location evidence from retail and discount brokerage accounts
-
Barber, Brad, and Terrance Odean, 2004, Are individual investors tax savvy? Asset location evidence from retail and discount brokerage accounts, Journal of Public Economics 88, 419-442.
-
(2004)
Journal of Public Economics
, vol.88
, pp. 419-442
-
-
Barber, B.1
Odean, T.2
-
4
-
-
84974183585
-
What to do (and not to do) with time-series cross-section data
-
Beck, Nathaniel, and Jonathan N. Katz, 1995, What to do (and not to do) with time-series cross-section data, American Political Science Review 89, 634-647.
-
(1995)
American Political Science Review
, vol.89
, pp. 634-647
-
-
Beck, N.1
Katz, J.N.2
-
6
-
-
2142768745
-
Household evidence from the Survey of Consumer Finances
-
Asset allocation and asset location:, 88, 1893-1915
-
Bergstresser, Daniel, and J. Poterba, 2004, Asset allocation and asset location: Household evidence from the Survey of Consumer Finances, Journal of Public Economics 88, 1893-1915.
-
(2004)
Journal of Public Economics
-
-
Bergstresser, D.1
Poterba, J.2
-
8
-
-
0033272864
-
A November effect? Revisiting the tax-loss selling hypothesis
-
Bhabra, Harjeet, Upinder Dhillon, and Gabriel Ramirez, 1999, A November effect? Revisiting the tax-loss selling hypothesis, Financial Management 28, 5-15.
-
(1999)
Financial Management
, vol.28
, pp. 5-15
-
-
Bhabra, H.1
Dhillon, U.2
Ramirez, G.3
-
9
-
-
0001651803
-
Bias in computed returns: An application to the size effect
-
Blume, Marshall E., and Robert F. Stambaugh, 1983, Bias in computed returns: An application to the size effect, Journal of Financial Economics 12, 387-404.
-
(1983)
Journal of Financial Economics
, vol.12
, pp. 387-404
-
-
Blume, M.E.1
Stambaugh, R.F.2
-
10
-
-
0000953297
-
A tax loss trading rule
-
Branch, Ben, 1977, A tax loss trading rule, Journal of Business 50, 198-207.
-
(1977)
Journal of Business
, vol.50
, pp. 198-207
-
-
Branch, B.1
-
11
-
-
0003374834
-
Return seasonality in stocks and their underlying assets: Tax-loss selling versus information explanations
-
Brauer, Greggory A., and Eric C. Chang, 1990, Return seasonality in stocks and their underlying assets: Tax-loss selling versus information explanations, Review of Financial Studies 3, 255-280.
-
(1990)
Review of Financial Studies
, vol.3
, pp. 255-280
-
-
Brauer, G.A.1
Chang, E.C.2
-
12
-
-
0000004464
-
The tax timing option and the discount on closed-end investment companies
-
Brickley, James, Steven Manaster, and James Schallheim, 1991, The tax timing option and the discount on closed-end investment companies, Journal of Business 64, 287-312.
-
(1991)
Journal of Business
, vol.64
, pp. 287-312
-
-
Brickley, J.1
Manaster, S.2
Schallheim, J.3
-
13
-
-
0041049820
-
Can tax-loss selling explain the January seasonal in stock returns
-
Chan, K. C., 1986, Can tax-loss selling explain the January seasonal in stock returns, Journal of Finance 41, 1115-1128.
-
(1986)
Journal of Finance
, vol.41
, pp. 1115-1128
-
-
Chan, K.C.1
-
14
-
-
38249039768
-
Return seasonality and tax-loss selling in the market for long-term government and corporate bonds
-
Chang, Eric C., and Michael J. Pinegar, 1986, Return seasonality and tax-loss selling in the market for long-term government and corporate bonds, Journal of Financial Economics 17, 391-415.
-
(1986)
Journal of Financial Economics
, vol.17
, pp. 391-415
-
-
Chang, E.C.1
Pinegar, M.J.2
-
15
-
-
0000443421
-
Optimal stock trading with personal taxes: Implications for prices and the abnormal January returns
-
Constantinides, George, 1984, Optimal stock trading with personal taxes: Implications for prices and the abnormal January returns, Journal of Financial Economics 13, 65-89.
-
(1984)
Journal of Financial Economics
, vol.13
, pp. 65-89
-
-
Constantinides, G.1
-
16
-
-
0035646557
-
Optimal consumption and investment with capital gains taxes
-
Dammon, Robert M., Chester S. Spatt, and Harold H. Zhang, 2001, Optimal consumption and investment with capital gains taxes, Review of Financial Studies 14, 583-616.
-
(2001)
Review of Financial Studies
, vol.14
, pp. 583-616
-
-
Dammon, R.M.1
Spatt, C.S.2
Zhang, H.H.3
-
17
-
-
2942750233
-
Optimal asset location and allocation with taxable and tax-deferred investing
-
Dammon, Robert M., Chester S. Spatt, and Harold H. Zhang, 2004, Optimal asset location and allocation with taxable and tax-deferred investing, Journal of Finance 59, 999-1037.
-
(2004)
Journal of Finance
, vol.59
, pp. 999-1037
-
-
Dammon, R.M.1
Spatt, C.S.2
Zhang, H.H.3
-
18
-
-
0001117438
-
Capital gains taxation and year-end stock market behavior
-
Dyl, Edward, 1977, Capital gains taxation and year-end stock market behavior, Journal of Finance 32, 165-175.
-
(1977)
Journal of Finance
, vol.32
, pp. 165-175
-
-
Dyl, E.1
-
19
-
-
21144470088
-
Odd-lot transactions around the turn of the year and the January effect
-
Dyl, Edward, and Edwin Maberly, 1992, Odd-lot transactions around the turn of the year and the January effect, Journal of Financial and Quantitative Analysis 27, 591-604.
-
(1992)
Journal of Financial and Quantitative Analysis
, vol.27
, pp. 591-604
-
-
Dyl, E.1
Maberly, E.2
-
20
-
-
33846191449
-
Marginal stockholder tax effects and ex-dividend day behavior thirty-two years later
-
forthcoming
-
Elton, Edwin J., Martin J. Gruber, and Christopher R. Blake, 2004, Marginal stockholder tax effects and ex-dividend day behavior thirty-two years later, forthcoming, Review of Economics and Statistics.
-
(2004)
Review of Economics and Statistics
-
-
Elton, E.J.1
Gruber, M.J.2
Blake, C.R.3
-
21
-
-
33646114277
-
Tax management strategies with multiple risky assets
-
Gallmeyer, Michael, Ron Kaniel, and Stathis Tompaidis, 2006, Tax management strategies with multiple risky assets, Journal of Financial Economics 80, 243-291.
-
(2006)
Journal of Financial Economics
, vol.80
, pp. 243-291
-
-
Gallmeyer, M.1
Kaniel, R.2
Tompaidis, S.3
-
22
-
-
33846225505
-
-
Garlappi, Lorenzo, and Jennifer Huang, 2004, From location to allocation: Taxable and tax-deferred investing with portfolio constraints, Working paper, University of Texas at Austin.
-
Garlappi, Lorenzo, and Jennifer Huang, 2004, From location to allocation: Taxable and tax-deferred investing with portfolio constraints, Working paper, University of Texas at Austin.
-
-
-
-
23
-
-
0000587193
-
Year-end induced sales and stock market seasonality
-
Givoly, Dan, and Arie Ovadia, 1983, Year-end induced sales and stock market seasonality, Journal of Finance 38, 171-185.
-
(1983)
Journal of Finance
, vol.38
, pp. 171-185
-
-
Givoly, D.1
Ovadia, A.2
-
24
-
-
33846207807
-
Mutual funds; popular closed-end municipals
-
April 12
-
Gould, Carole, 1992a, Mutual funds; popular closed-end municipals, New York Times (April 12), 18.
-
(1992)
New York Times
, pp. 18
-
-
Gould, C.1
-
25
-
-
33846219857
-
Mutual funds; bargain look in closed-end munis
-
July 12
-
Gould, Carole, 1992b, Mutual funds; bargain look in closed-end munis, New York Times (July 12), 16.
-
(1992)
New York Times
, pp. 16
-
-
Gould, C.1
-
26
-
-
17544368819
-
-
Working paper, Carnegie Mellon University
-
Green, Richard, Burton Hollifield, and Norman Schurhoff, 2004, Financial intermediation and the costs of trading in an opaque market, Working paper, Carnegie Mellon University.
-
(2004)
Financial intermediation and the costs of trading in an opaque market
-
-
Green, R.1
Hollifield, B.2
Schurhoff, N.3
-
27
-
-
0040289950
-
What makes investors trade
-
Grinblatt, Mark, and Matti Keloharju, 2001, What makes investors trade, Journal of Finance 56, 589-616.
-
(2001)
Journal of Finance
, vol.56
, pp. 589-616
-
-
Grinblatt, M.1
Keloharju, M.2
-
28
-
-
0348222334
-
Tax-loss trading and wash sales
-
Grinblatt, Mark, and Matti Keloharju, 2004, Tax-loss trading and wash sales, Journal of Financial Economics 71, 51-76.
-
(2004)
Journal of Financial Economics
, vol.71
, pp. 51-76
-
-
Grinblatt, M.1
Keloharju, M.2
-
29
-
-
0003970444
-
-
Dow Jones-Irwin, Homewood, Illinois
-
Haugen, Robert, and Josef Lakonishok, 1988, The Incredible January Effect: The Stock Market's Unsolved Mystery (Dow Jones-Irwin, Homewood, Illinois).
-
(1988)
The Incredible January Effect: The Stock Market's Unsolved Mystery
-
-
Haugen, R.1
Lakonishok, J.2
-
30
-
-
33846194122
-
-
Huang, Jennifer, 2004, Taxable or tax-deferred investing: A tax-arbitrage approach, Working paper, University of Texas at Austin.
-
Huang, Jennifer, 2004, Taxable or tax-deferred investing: A tax-arbitrage approach, Working paper, University of Texas at Austin.
-
-
-
-
31
-
-
33645737738
-
Tax-motivated trading by individual investors
-
Ivkovic, Zoran, James Poterba, and Scott Weisbenner, 2005, Tax-motivated trading by individual investors, 95, 1605-1630, American Economic Review.
-
(2005)
American Economic Review
, vol.95
, pp. 1605-1630
-
-
Ivkovic, Z.1
Poterba, J.2
Weisbenner, S.3
-
32
-
-
84977700192
-
Can tax-loss selling explain the January effect? A note
-
Jones, Charles, Douglas Pearce, and Jack Wilson, 1987, Can tax-loss selling explain the January effect? A note, Journal of Finance 42, 453-461.
-
(1987)
Journal of Finance
, vol.42
, pp. 453-461
-
-
Jones, C.1
Pearce, D.2
Wilson, J.3
-
33
-
-
48749147730
-
Size-related anomalies and stock return seasonality: Further empirical evidence
-
Keim, Donald, 1983, Size-related anomalies and stock return seasonality: Further empirical evidence, Journal of Financial Economics 12, 12-32.
-
(1983)
Journal of Financial Economics
, vol.12
, pp. 12-32
-
-
Keim, D.1
-
34
-
-
0011469419
-
Burnt offerings: Closed-end funds bring no blessings to shareholders
-
August 10
-
Laing, Jonathan R., 1987, Burnt offerings: Closed-end funds bring no blessings to shareholders, Barron's August 10, 1987, 32-36.
-
(1987)
Barron's
, pp. 32-36
-
-
Laing1
Jonathan, R.2
-
35
-
-
84944838051
-
Volume for winners and losers: Taxation and other motives for stock trading
-
Lakonishok, Josef, and Seymour Smidt, 1986, Volume for winners and losers: Taxation and other motives for stock trading, Journal of Finance 41, 951-974.
-
(1986)
Journal of Finance
, vol.41
, pp. 951-974
-
-
Lakonishok, J.1
Smidt, S.2
-
36
-
-
0000782442
-
Anomalies: Closed-end mutual funds
-
Lee, C., A. Shleifer, and R. Thaler, 1990, Anomalies: Closed-end mutual funds, Journal of Economic Perspectives 4, 153-164.
-
(1990)
Journal of Economic Perspectives
, vol.4
, pp. 153-164
-
-
Lee, C.1
Shleifer, A.2
Thaler, R.3
-
37
-
-
84977730741
-
Inferring trade direction from intraday data
-
Lee, Charles M., and Mark J. Ready, 1991, Inferring trade direction from intraday data, Journal of Finance 46, 733-746.
-
(1991)
Journal of Finance
, vol.46
, pp. 733-746
-
-
Lee, C.M.1
Ready, M.J.2
-
38
-
-
0032216960
-
The January effect in the corporate bond market: A systematic examination
-
Maxwell, William, 1998, The January effect in the corporate bond market: A systematic examination, Financial Management 27, 18-30.
-
(1998)
Financial Management
, vol.27
, pp. 18-30
-
-
Maxwell, W.1
-
39
-
-
33846211764
-
-
Meier, Iwan, and Ernst Schaumburg, 2004, Do funds window dress? Evidence for U.S. domestic equity mutual funds, Working paper, Northwestern University.
-
Meier, Iwan, and Ernst Schaumburg, 2004, Do funds window dress? Evidence for U.S. domestic equity mutual funds, Working paper, Northwestern University.
-
-
-
-
40
-
-
0012362671
-
Portfolio disclosures and year-end price shifts
-
Musto, David K., 1997, Portfolio disclosures and year-end price shifts, Journal of Finance 52, 1563-1588.
-
(1997)
Journal of Finance
, vol.52
, pp. 1563-1588
-
-
Musto, D.K.1
-
41
-
-
0000706085
-
A simple positive definite, heteroskedasticity and autocorrelation consistent covariance matrix
-
Newey, Whitney, and Kenneth West, 1987, A simple positive definite, heteroskedasticity and autocorrelation consistent covariance matrix, Econometrica 5, 703-705.
-
(1987)
Econometrica
, vol.5
, pp. 703-705
-
-
Newey, W.1
West, K.2
-
42
-
-
7444224677
-
Institutional trading and the turn-of-the year effect
-
Ng, L., and Q. Wang, 2004, Institutional trading and the turn-of-the year effect, Journal of Financial Economics 74, 343-366.
-
(2004)
Journal of Financial Economics
, vol.74
, pp. 343-366
-
-
Ng, L.1
Wang, Q.2
-
43
-
-
0010104544
-
Are investors reluctant to realize their losses
-
Odean, Terrance, 1998, Are investors reluctant to realize their losses, Journal of Finance 53, 1775-1798.
-
(1998)
Journal of Finance
, vol.53
, pp. 1775-1798
-
-
Odean, T.1
-
44
-
-
0039021355
-
Costly arbitrage: Evidence from closed-end funds
-
Pontiff, Jeffrey, 1996, Costly arbitrage: evidence from closed-end funds, Quarterly Journal of Economics 111, 1135-1151.
-
(1996)
Quarterly Journal of Economics
, vol.111
, pp. 1135-1151
-
-
Pontiff, J.1
-
45
-
-
0040436658
-
Capital gains tax rules, tax-loss trading, and turn-of-the-year returns
-
Poterba, James M., and Scott J. Weisbenner, 2001, Capital gains tax rules, tax-loss trading, and turn-of-the-year returns, Journal of Finance 56, 353-368.
-
(2001)
Journal of Finance
, vol.56
, pp. 353-368
-
-
Poterba, J.M.1
Weisbenner, S.J.2
-
46
-
-
33846253525
-
Playing the closed-end funds
-
August 17
-
Quinn, J.B., 1987, Playing the closed-end funds, Newsweek August 17, 1987, 65.
-
(1987)
Newsweek
, vol.1987
, pp. 65
-
-
Quinn, J.B.1
-
47
-
-
48749146127
-
The anomalous stock market behavior of small firms in January
-
Marc
-
Reinganum, Marc, 1983, The anomalous stock market behavior of small firms in January, Journal of Financial Economics 12, 89-104.
-
(1983)
Journal of Financial Economics
, vol.12
, pp. 89-104
-
-
Reinganum1
-
48
-
-
84977722617
-
The buying and selling behavior of individual investors at the turn of the year
-
Ritter, Jay, 1988, The buying and selling behavior of individual investors at the turn of the year, Journal of Finance 43, 701-717.
-
(1988)
Journal of Finance
, vol.43
, pp. 701-717
-
-
Ritter, J.1
-
49
-
-
84977730469
-
Portfolio rebalancing and the turn of the year effect
-
Ritter, Jay, and Navin Chopra, 1989, Portfolio rebalancing and the turn of the year effect, Journal of Finance 44, 149-166.
-
(1989)
Journal of Finance
, vol.44
, pp. 149-166
-
-
Ritter, J.1
Chopra, N.2
-
50
-
-
0002662410
-
Vas ist das? The turn-of-the-year effect and the return premia of small firms
-
Roll, Richard, 1983, Vas ist das? The turn-of-the-year effect and the return premia of small firms, Journal of Portfolio Management 9, 18-28.
-
(1983)
Journal of Portfolio Management
, vol.9
, pp. 18-28
-
-
Roll, R.1
-
51
-
-
33845632902
-
Capital market seasonality: The case of stock returns
-
Rozeff, Michael, and William Kinney, 1976, Capital market seasonality: The case of stock returns, Journal of Financial Economics 3, 379-402.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 379-402
-
-
Rozeff, M.1
Kinney, W.2
-
52
-
-
84977703083
-
The January effect and aggregate insider trading
-
Seyhun, H. Nejat, 1988, The January effect and aggregate insider trading, Journal of Finance 43, 129-141.
-
(1988)
Journal of Finance
, vol.43
, pp. 129-141
-
-
Seyhun, H.N.1
-
53
-
-
0142040856
-
-
Shoven, John B., and Clemens Sialm, 2004, Asset location in tax-deferred and conventional savings accounts, Journal of Public Economics 88, 23-38.
-
Shoven, John B., and Clemens Sialm, 2004, Asset location in tax-deferred and conventional savings accounts, Journal of Public Economics 88, 23-38.
-
-
-
-
54
-
-
0039647027
-
Institutions and individuals at the turn-of-the-year
-
Sias, Richard W., and Laura T. Starks, 1997, Institutions and individuals at the turn-of-the-year, Journal of Finance 52, 1543-1562.
-
(1997)
Journal of Finance
, vol.52
, pp. 1543-1562
-
-
Sias, R.W.1
Starks, L.T.2
-
55
-
-
33846256553
-
Launching of closed-end funds may ease
-
November 27
-
Siconolfi, M., 1987, Launching of closed-end funds may ease, Wall Street Journal November 27, 1987, 29.
-
(1987)
Wall Street Journal
, pp. 29
-
-
Siconolfi, M.1
-
56
-
-
0001983914
-
The effect of capital gains taxation on year-end stock market behavior
-
Slemrod, Joel, 1982, The effect of capital gains taxation on year-end stock market behavior, National Tax Journal 35, 69-77.
-
(1982)
National Tax Journal
, vol.35
, pp. 69-77
-
-
Slemrod, J.1
-
57
-
-
48549112534
-
Risk and return: January vs. the rest of the year
-
Tinic, Seha M., and Richard R. West, 1984, Risk and return: January vs. the rest of the year, Journal of Financial Economics 13, 561-574.
-
(1984)
Journal of Financial Economics
, vol.13
, pp. 561-574
-
-
Tinic, S.M.1
West, R.R.2
-
58
-
-
84978585008
-
Stock market seasonality and taxes: An examination of the tax-loss selling hypothesis
-
Van den Bergh, W.M., and Roberto Wessels, 1985, Stock market seasonality and taxes: An examination of the tax-loss selling hypothesis, Journal of Business Finance and Accounting 12, 515-530.
-
(1985)
Journal of Business Finance and Accounting
, vol.12
, pp. 515-530
-
-
Van den Bergh, W.M.1
Wessels, R.2
|