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...
Main Authors: | Hyeongtae Cho, SungMan Yoon |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2021-09-01
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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 |
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