Tax Timing Options on Futures Contracts and the 1981 Economic Recovery Act
作者:
Raymond Chiang,
Dennis J. Lasser,
期刊:
Financial Review
(WILEY Available online 1989)
卷期:
Volume 24,
issue 1
页码: 75-92
ISSN:0732-8516
年代: 1989
DOI:10.1111/j.1540-6288.1989.tb00331.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
AbstractThis study utilizes foreign currency futures contracts to evaluate the tax timing options created by the 1981 Economic Recovery Act. Our findings suggest that the act had an impact on contracts with less than six months to maturity and that the marginal trader in those contracts is a long‐position holder. Similarly, the results suggest that the option of tax year selection for foreign currency futures in valuabl
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