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Capital Gains Taxes, Agency Costs, and Closed-End Fund Discounts

https://doi.org/10.2139/ssrn.1020210
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22/22 checkable references clean · checked 2026-08-28

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The 22 checked references that resolve
resolves10.1016/s0304-405x(97)00041-x
Ex dividend day stock price behavior: discreteness or tax-induced clienteles?
resolves10.1111/j.1540-6261.1990.tb03701.x
International Investment Restrictions and Closed‐End Country Fund Prices
resolves10.1016/0304-405x(84)90012-6
‘Open-ending’ closed-end funds
resolves10.1086/296539
The Tax-Timing Option and the Discounts on Closed-End Investment Companies
resolves10.2307/2330680
Lifting the Lid on Closed-End Investment Companies: A Case of Abnormal Returns
resolves10.1111/j.1540-6261.2006.00856.x
Market Valuation of Tax‐Timing Options: Evidence from Capital Gains Distributions
resolves10.2139/ssrn.567084
A Positive Theory of Closed-End Funds as an Investment Vehicle
resolves10.3386/w12342
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
resolves10.1111/1468-0416.00027
Closed‐End Funds: A Survey
resolves10.2307/1927599
Marginal Stockholder Tax Rates and the Clientele Effect
resolves10.1162/0034653054638337
Marginal Stockholder Tax Effects and Ex-Dividend-Day Price Behavior: Evidence From Taxable Versus Nontaxable Closed-End Funds
resolves10.1016/s0304-405x(97)80053-0
Why do stock prices drop by less than the value of the dividend? Evidence from a country without taxes
resolves10.1111/1540-6261.00506
Noise Trading, Costly Arbitrage, and Asset Prices: Evidence from Closed‐end Funds
resolves10.1093/rfs/hhg033
Taxes and Corporate Finance: A Review
resolves10.1016/j.jfineco.2005.08.001
Dividend policy, signaling, and discounts on closed-end funds
resolves10.3386/w3465
Investor Sentiment and the Closed-End Fund Puzzle
resolves10.2307/2326318
The Valuation of Closed-End Investment-Company Shares
resolves10.1016/0304-405x(94)00800-g
Closed-end fund premia and returns implications for financial market equilibrium
resolves10.2307/2946710
Costly Arbitrage: Evidence from Closed-End Funds
resolves10.2469/faj.v22.n4.79
Myths Associated with Closed-End Investment Company Discounts
resolves10.1111/1468-036X.00181
Neoclassical Finance, Alternative Finance and the Closed End Fund Puzzle
resolves10.2139/ssrn.1008424
Why Do Aggressive Payout Policies Reduce Fund Discounts -- Is It Performance or Investor Naivety?
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