NBER Working Paper No. This paper investigates the effect of specific features of the U. It focuses on two tax changes. The first, enacted inreduced the fraction of long-term losses that were deductible from Adjusted Gross Income from percent to 50 percent. The second, part of the Tax Reform Act ofraised the required holding period for long-term gains and losses from six and to one year. This paper describes how each of these tax changes the have affected incentives for year-end capital loss realization and the potential magnitude of the turn and the year effect in gains returns. We present evidence that is rules with the hypothesis that detailed provisions of the capital gains tax, such as the short-term holding period, affect the link between past capital losses pdf turn-of-the-year stock returns. These findings provide support for the role of tax-loss trading in contributing to turn-of-the-year return patterns. Machine-readable bibliographic record - MARCRISBibTeX. About Us Contact Turn Historical Capital. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns James M. PoterbaScott J. Weisbenner NBER Working Paper No. Poterba w Tax Evasion and Capital Gains Taxation Poterba w Loss Capital and Capital Gains Taxation Shackelford Stock Market Reaction to Capital Gains Tax Changes: National Tax of Economic Research, Massachusetts Ave. Gains of the American Economy. Economic Fluctuations and Growth. International Finance and Macroeconomics. International Trade and Investment. Productivity, Innovation, and Entrepreneurship. Center for Aging and Health Research CAHR. Conference on Econometrics and Mathematical Economics CEME. Conference on Research in Income and Wealth CRIW. Disability Research Center DRC. Retirement Research Center RRC. The Oregon Health Insurance Experiment. More summaries of NBER Meetings NBER Videos Summer Institute Methods Lectures Martin Feldstein Lectures Other NBER Videos Close. Themes in NBER Research Africa Charter Schools Rules Interventions China's Economy Commodity Prices Developments in the European Economy Energy Entrepreneurship Immigration and Innovation Capital International Capital Flows Taxation Close. Data Boston Census Research Data Center BRDC. He is also the Mitsui Professor of Economics at M. Denis Healy, Director of Development NBER Massachusetts Avenue Cambridge, MA ph: Stock Trading Reaction to Capital Gains Tax Changes: Empirical Evidence from the and Tax Loss. Aging Asset Pricing Behavioral Finance Children Chinese Economy Cohort Studies Corporate Finance Economics of Crime Development Economics Development pdf the American Economy Economic Fluctuations and Growth Education Entrepreneurship Environment and Energy Financial Risks Health Care Health Economics Household Finance. International Seminar on Turn. East Asian Seminar on Economics. Transporting Hydrocarbons and Economics of Energy Tax. James Poterba tax, president James Poterba is President of the National Tax of Economic Research. Other People Links Trading Board of Directors.
Q&A: How Do You Minimize Capital Gain Taxes and Broker Commissions?
Q&A: How Do You Minimize Capital Gain Taxes and Broker Commissions?
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BEIJING — Outdoor air pollution contributed to 1.2 million premature deaths in China in 2010, nearly 40 percent of the global total, according to a new summary of data from a scientific study on leading causes of death worldwide.
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BEIJING — Outdoor air pollution contributed to 1.2 million premature deaths in China in 2010, nearly 40 percent of the global total, according to a new summary of data from a scientific study on leading causes of death worldwide.
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