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Tax-Induced Trading and the Identity of the Marginal Investor: Evidence from Sweden
University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för nationalekonomi. The Swedish Retail Institute (HUI).
2007 (English)In: European Journal of Finance, ISSN 1351-847X, E-ISSN 1466-4364, Vol. 13, no 7, p. 657-667Article in journal (Refereed) Published
Abstract [en]

Changes in the Swedish tax code during the 1990s were structured in a way that offers an opportunity to test whether ex-dividend prices were determined by the taxation of domestic individual investors. The results presented in this paper indicate that ex-dividend prices were not influenced by the relatively large tax changes for domestic individual investors. In addition, there was no evidence that the taxation of domestic individual investors influenced ex-dividend prices for any specific dividend yield group.

Place, publisher, year, edition, pages
2007. Vol. 13, no 7, p. 657-667
Keywords [en]
Capital gains; Dividend yields; Ex-dividend; Taxation
National Category
Economics
Identifiers
URN: urn:nbn:se:hig:diva-922DOI: 10.1080/13518470701380290Scopus ID: 2-s2.0-35648944340OAI: oai:DiVA.org:hig-922DiVA, id: diva2:117584
Available from: 2007-11-30 Created: 2007-11-30 Last updated: 2018-03-13Bibliographically approved

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Daunfeldt, Sven-Olov

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