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Showing 1 to 1 of 1 for “"tax withholding"”.
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Tax payment-based liquidity effects: using historical evidence of a tax-based January effect to investigate a new seasonal
… resulted from the imposition and expansion of "withholding at the source" and quarterly and estimated tax payments. Providing for a natural laboratory, this period has previously been used to examine and gain insights into tax-loss selling (TLS) as a possible (partial) explanation for year-end …