The effect of capital gains taxes on the initial pricing and underpricing of IPOs
Year of publication: |
April/May 2016
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Authors: | Li, Oliver Zhen ; Lin, Yupeng ; Robinson, John R. C. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 61.2016, 2/3, p. 465-485
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Subject: | Tax capitalization | Lock-in | IPO underpricing | Börsengang | Initial public offering | Emissionskurs | Offering price | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax | Underpricing | Börsenkurs | Share price | Steuerwirkung | Tax effects |
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