Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction

A-Tier

Journal: Journal of Public Economics

Year: 2000

Volume: 76

Issue: 1

Pages: 69-85

Authors (2)

Lang, Mark H. (not in RePEc) Shackelford, Douglas A.

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count