Individual investors' dividend taxes and managerial myopia
Year of publication: |
2024
|
---|---|
Authors: | Gao, Yuan ; Cheng, Xiaoke ; Zhang, Wenyu ; Shen, Haomin |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 62.2024, 2, Art.-No. 105270, p. 1-7
|
Subject: | Capital gains taxes | Dividend tax | Investor horizons | Lock-in effect | Myopia | Short-termism | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | Anlageverhalten | Behavioural finance | Steuerreform | Tax reform | Wertzuwachssteuer | Capital gains tax | Theorie | Theory | Börsenkurs | Share price | Investitionsentscheidung | Investment decision | Ausschüttungspolitik | Payout policy | Portfolio-Management | Portfolio selection |
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