A REVISIT TO RETURN SEASONALITY AND THE TAX SELLING HYPOTHESIS IN THE KOREAN STOCK MARKET
This study empirically examines the January seasonality and also investigates the validity ofthe tax selling hypothesis in the Korean Stock Market. Since there is no tax on capital gains for individual investors and no tax benefit for losses on securities in Korea, this study offers a unique opportu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
1996-03-01
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| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20150626013839-5EK74.pdf |