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AIMR Conference Proceedings, 2000
Passive index investing is often touted for its tax efficiency, but it has serious limitations. The key to providing superior tax efficiency is an active strategy that incorporates tax-aware methods of security selection, portfolio construction, and risk management.
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Passive index investing is often touted for its tax efficiency, but it has serious limitations. The key to providing superior tax efficiency is an active strategy that incorporates tax-aware methods of security selection, portfolio construction, and risk management.
openaire +1 more source
Tax-Efficient Equity Strategies
AIMR Conference Proceedings, 1999Taxable investors are focused on after-tax returns, but portfolio managers too often use traditional equity management strategies that focus on pretax returns and ignore the effects of turnover and taxes. The key to resolving this discrepancy is to realize that often the tax tail should wag the investment dog.
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Is Equity Compensation Tax Advantaged?
SSRN Electronic Journal, 2004Employees who receive stock options and other forms of equity compensation generally are able to defer paying tax on this compensation for years, sometimes decades. In a rising market this deferral results in a tax benefit at the employee level.
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Impact of Land Value Tax on the Equity of Planning Outcomes
Land, 2023Sina Shahab, Shahab Sina
exaly
Simultaneous debt–equity holdings and corporate tax avoidance
Journal of Corporate Finance, 2022Xinyan Yan, Tian Tang
exaly
EQUITY AND THE PROPERTY TAX: A REPLY
National Tax Journal, 1973MORTON PAGLIN, MICHAEL FOGARTY
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Stock Prices, Death Tax Revenues, and Tax Equity
The Journal of Finance, 1950openaire +1 more source
Tax-Favored Stock Donations by Corporate Insiders and Consequences for Equity Markets
Management Science, 2022Ram Ramanan +2 more
exaly