頁籤選單縮合
題名 | A Note on Dual Hedging= |
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作者 | Lien, Donald; |
期刊 | International Journal of Business and Economics |
出版日期 | 20040400 |
卷期 | 3:1 民93.04 |
頁次 | 頁29-34 |
分類號 | 563.54 |
語文 | eng |
關鍵詞 | Dual hedging; Ordinary income; Capital income; |
英文摘要 | Under current Internal Revenue Services guidelines, gains from futures contracts serving price (quantity) risk management purposes are treated as ordinary (capital) income. This paper finds that, although dual hedging opportunities are available, the asymmetric tax treatment prevents firms from trading “quantity” futures contracts. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。