3GUENTHER, D.A. & WILLENBORG, M., 1999, Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO Market, Journal of Financial Economics, 53.
4SINAI, T. & GYOURKO, J, 2004, The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly- Traded Real Estate Firms, Journal of Public Economics, 88.
6SHACKELFORD, D.A. & BLOUIN, J.L., 2003, Capital Gains Taxes and Equity Trading, Journal of Accounting Research, 41.
7DAI, Z.L., etc., 2008, Capital Gains Taxes and Asset Prices: Capitalization or Lock-in?, Journal of Finance, 2.
8SEIDA, J.A. & WEMPE, W.F., 2000, Do Capital Gain Tax Rate Increases Affect Individual Investors' Trading Decisions?, Journal of Accounting and Economics, 30.
9DHALIWAL, D.S., etc., 2007, Did the 2003 Tax Act Reduce the Cost of Equity Capital?, Journal of Accounting & Economics, 1.
