Investment asset allocation in response to tax relief for mutual funds: The case of South Korea

This study examines whether the management style of a fund differs depending on the type of fund being managed for tax purposes, given the rules of temporary tax relief for fund investments. The study considers a change in the ratio of tax-favored assets to the net asset value of a tax relief qualif...

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Bibliographic Details
Main Authors: Hyeongtae Cho, SungMan Yoon
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2021-09-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15545/IMFI_2021_03_Cho.pdf