The effect of the timing and direction of capital gain tax changes on investment in risky assets
Year of publication: |
2013
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Authors: | Falsetta, Diana ; Rupert, Timothy J. ; Wright, Arnold |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 2, p. 499-520
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Subject: | capital gains | hedonic editing | investments | mental accounting | prospect theory | tax | Prospect Theory | Prospect theory | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax | Portfolio-Management | Portfolio selection | Zeit | Time | Kapitalanlage | Financial investment |
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