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Tax-Loss-Selling And Closed-End Stock Funds, John W. Peavy Iii
Tax-Loss-Selling And Closed-End Stock Funds, John W. Peavy Iii
Historical Working Papers
Study of 71 closed-end stock funds that went public over a five year period attributes turn-of-the-year selling to price declines over the preceeding year. Size is shown not to be a primary predictor.