مرکز منطقه ای اطلاع رساني علوم و فناوري - Capital gains tax rates and the cost of capital for small business: evidence from the IPO market

Title of article :

Capital gains tax rates and the cost of capital for small business: evidence from the IPO market

Author/Authors :

David A. Guenther، نويسنده , , Michael Willenborg، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 1999

Pages :

From page :

385

To page :

408

Keywords :

Initial public o!erings , Capital gains tax , Small business

Journal title :

Journal of Financial Economics

Serial Year :

1999

Journal title :

Journal of Financial Economics

Record number :

257388

Link To Document :