Allocation Of Gain
Allocation of Gain is a tax accounting principle that assigns realized capital gains among partners in a partnership according to their respective distributive shares as determined by the partnership agreement and in compliance with relevant provisions of the Internal Revenue Code.
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64
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2017–2026
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Proceedings of the VLDB Endowment
Gustavo Alonso, Juliana Freire, Ahmet Saçan et al. · 2011 · 655 citations
Shareholder Preferences and Dividend Policy
Michael J. Brennan, Anjan V. Thakor · The Journal of Finance · 1990 · 363 citations
Reputation and the Allocation of Ownership
Maija Halonen-Akatwijuka · The Economic Journal · 2002 · 201 citations · Full text
Payout taxes and the allocation of investment
Bo Becker, Marcus Jacob, Martin Jacob · Journal of Financial Economics · 2012 · 164 citations · Full text
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Purdue University West Lafayette
West Lafayette, United States
2 h-index
2 publications
46 citations
Louisiana State University
Baton Rouge, United States
2 h-index
3 publications
328 citations

University of Hong Kong
Pok Fu Lam, Hong Kong
2 h-index
4 publications
184 citations
University of Mannheim
Mannheim, Germany
2 h-index
2 publications
71 citations
WHU – Otto Beisheim School of Management
Vallendar, Germany
2 h-index
4 publications
386 citations
TD Bank
Cherry Hill, United States
2 h-index
2 publications
403 citations
European Corporate Governance Institute
Brussels, Belgium
2 h-index
2 publications
69 citations
Kent State University at Stark
Jackson, United States
1 h-index
1 publications
24 citations
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3 publications · 355 citations
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3 publications · 418 citations
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EJSP · 3 publications · 138 citations
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2 publications · 403 citations
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2 publications · 21 citations
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