The effect of changes in tax laws on stock liquidity : evidence from the Tax Cuts and Jobs Act
| Year of publication: |
2025
|
|---|---|
| Authors: | Fatemi, Darius ; Kim, Jang-chul ; Mazumder, Sharif ; Su, Qing |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 36.2025, 2, p. 183-194
|
| Subject: | bid-ask spreads | information-based trading | market liquidity | price efficiency | Tax Cuts and Jobs Act | Steuersenkung | Tax cut | Geld-Brief-Spanne | Bid-ask spread | Steuerwirkung | Tax effects | Steuerrecht | Tax law | Steuerpolitik | Tax policy | Wirkungsanalyse | Impact assessment | Liquidität | Liquidity | Marktliquidität | Market liquidity | Unternehmensbesteuerung | Corporate taxation |
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