The effect of capital gains taxes on the initial pricing and underpricing of IPOs
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published proceedings
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Journal of Accounting and Economics
author list (cited authors)
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Li, O. Z., Lin, Y., & Robinson, J. R.
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Li, Oliver Zhen||Lin, Yupeng||Robinson, John R
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Ipo Underpricing
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Lock-in
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Tax Capitalization
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http://dx.doi.org/10.1016/j.jacceco.2015.10.004