The Effects of the Capital Gains Tax Rate and Expectations of Subsequent Firm Performance on CEO Stock Ownership

This study examines the relationship between the Taxpayer Relief Act of 1997 (TRA97) capital gains tax rate reduction and the level of chief executive officer (CEO) equity ownership. In addition, the relationship between the level of CEO equity ownership and CEO expectations of future stock prices i...

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Veröffentlicht in:	The Journal of the American Taxation Association 2009-09, Vol.31 (2), p.1-43
1. Verfasser:	Gary, Robert F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Abnormal returns Capital gains Chief executive officers Compensation plans Equity Income taxes Institutional investments Proxy statements Securities markets Shareholders equity Stock options Stockholders Studies Tax rates Tax returns Taxpayer Relief Act 1997-US
Online-Zugang:	Volltext
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