| 題名: | A Note on Dual Hedging |
| 作者: | Donald Lien |
| 期刊名/會議名稱: | international journal of business and economics |
| 摘要: | Under current Internal Revenue Services guidelines, gains from futures contracts serving_x000D_ price (quantity) risk management purposes are treated as ordinary (capital) income. This paper_x000D_ finds that, although dual hedging opportunities are available, the asymmetric tax treatment_x000D_ prevents firms from trading “quantity” futures contracts. |
| ISSN: | issn16070704 |
| 日期: | 2004/04/01 |
| 分類: | Volume03,No.1 |
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