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| Tekijä: | Daunfeldt, S-O. |
| Otsikko: | Tax-induced trading and the identity of the marginal investor: Evidence from Sweden |
| Lehti: | European Journal of Finance
2007 : OCT/DEC, VOL. 13:7-8, p. 657-667 |
| Asiasana: | financial markets capital gains tax dividends trading investors Scandinavia Nordic countries Sweden |
| Kieli: | eng |
| Tiivistelmä: | During the 1990s, Swedish tax code's changes were structured in a way offering an opportunity to test whether ex-dividend (hereafter as: ex-dvd.) prices were determined by the taxation of domestic individual investors (here as: d-i-invts). The presented results indicate that ex-dvd. prices were not influenced by the relatively large tax changes for d-i-invts. In addition, there was no evidence that the taxation of d-i-invts. influenced ex-dvd. prices for any specific dividend yield group. |
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