We examine monthly seasonal returns for the UK during the period 1955 to 2003. We identify four distinct tax regimes during which both the incentive and ability to tax-loss sell varies. In support of the tax-loss selling hypothesis, we find that the relationship between past losses and both...

<title/> The Registered Social Landlord (an independent housing association in the UK) examined here was widely recognized as providing an example of good governance. The organization was using extensive internal reporting, both corporate and quasi-governmental in language, to try to accurately capture...