资本利得税与股权价值：股票价格对资本利得税免税引入和减少反应的实证检验

Capital gains tax and equity values: Empirical test of stock price reaction to the introduction and reduction of capital gains tax exemption

• Ben Amoako‐Adu · 威尔弗里德·劳里埃大学 通讯
• Muhammad Rashid · 新不伦瑞克大学
• M. Stebbins