Capital gains tax rates and the cost of capital for small business: evidence from the IPO market
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Citations
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Cited by:
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2014.
"International Taxation and Cross-Border Banking,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
- Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
- William M. Gentry & R. Glenn Hubbard, 2005.
""Success Taxes," Entrepreneurial Entry, and Innovation,"
NBER Chapters, in: Innovation Policy and the Economy, Volume 5, pages 87-108,
National Bureau of Economic Research, Inc.
- William M. Gentry & R. Glenn Hubbard, 2004. ""Success Taxes," Entrepreneurial Entry, and Innovation," NBER Working Papers 10551, National Bureau of Economic Research, Inc.
- Norman Schurhoff, 2004.
"Capital gains taxes, irreversible investment, and capital structure,"
2004 Meeting Papers
592b, Society for Economic Dynamics.
- Norman Schürhoff, 2005. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series rp131, International Center for Financial Asset Management and Engineering.
- Norman Schuerhoff, 2004. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," 2004 Meeting Papers 688, Society for Economic Dynamics.
- Douglas A. Shackelford & Robert E. Verrecchia, 2002.
"Intertemporal Tax Discontinuities,"
Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 205-222, March.
- Douglas A. Shackelford & Robert E. Verrecchia, 1999. "Intertemporal Tax Discontinuities," NBER Working Papers 7451, National Bureau of Economic Research, Inc.
- Zhonglan Dai & Edward Maydew & Douglas A. Shackelford & Harold H. Zhang, 2008.
"Capital Gains Taxes and Asset Prices: Capitalization or Lock‐in?,"
Journal of Finance, American Finance Association, vol. 63(2), pages 709-742, April.
- Zhonglan Dai & Edward Maydew & Douglas A. Shackelford & Harold H. Zhang, 2006. "Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?," NBER Working Papers 12342, National Bureau of Economic Research, Inc.
- JOhnny Kang & Tapio Pekkala & Christopher Polk & Ruy Ribeiro, 2011.
"Stock prices under pressure; How tax and interest rates drive returns at the turn of the tax year,"
FMG Discussion Papers
dp671, Financial Markets Group.
- Kang, Johnny & Pekkala, Tapio & Polk, Christopher & Ribeiro, Ruy, 2011. "Stock prices under pressure: how tax and interest rates drive returns at the turn of the tax year," LSE Research Online Documents on Economics 43096, London School of Economics and Political Science, LSE Library.
- Claudio Agostini & Mariel C. Siravegna, 2009.
"Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile,"
ILADES-UAH Working Papers
inv233, Universidad Alberto Hurtado/School of Economics and Business.
- Claudio A. Agostini & Mariel C. Siravegna, 2010. "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," Serie de Documentos de Trabajo 07, Superintendencia de Valores y Seguros.
- Sialm, Clemens, 2006.
"Stochastic taxation and asset pricing in dynamic general equilibrium,"
Journal of Economic Dynamics and Control, Elsevier, vol. 30(3), pages 511-540, March.
- Clemens Sialm, 2002. "Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium," NBER Working Papers 9301, National Bureau of Economic Research, Inc.
- Richard J. Rendleman, Jr. & Douglas A. Shackelford, 2003. "Diversification and the Taxation of Capital Gains and Losses," NBER Working Papers 9674, National Bureau of Economic Research, Inc.
- Huizinga, Harry & Voget, Johannes & Wagner, Wolf, 2018.
"Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax base,"
Journal of Financial Economics, Elsevier, vol. 129(2), pages 306-328.
- Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2012. "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," CEPR Discussion Papers 9151, C.E.P.R. Discussion Papers.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," Tinbergen Institute Discussion Papers 12-100/IV/DSF39, Tinbergen Institute.
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