Capital gains taxes, pricing spreads, and arbitrage: Evidence from cross-listed firms in the U.S.

Accounting Review

Volumn 84, Issue 5, 2009, Pages 1321-1361

  Blouin, Jennifer ^a   Hail, Luzi ^a   Yetman, Michelle H ^b  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

American depositary receipts; Arbitrage; Cost of capital; International asset pricing; Personal taxes; Tax capitalization

Indexed keywords

EID: 72149090407     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.5.1321     Document Type: Article

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