id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3280	Hurst, Matt; Mendoza, Monica	The behavior heuristics responsible for formation and liquidation of tax holding accounts	2016	23	.pdf	application/pdf	10199	507	56	Hypothesis 2a: March returns will be negatively related to capital gains tax rates. Additionally, we propose that the Tax Liquidation Hypothesis is more likely when capital gains tax rates are higher and when there are unanticipated capital gains and dividend income.	cache/fsr-3280.pdf	txt/fsr-3280.txt