Etf characteristics and fiscal treatment in Italy

Enzo Mignarri
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Enzo Mignarri: Università di Siena

BANCARIA, 2016, vol. 12, 51-58

Abstract: Exchange Traded Funds, available to Italian investors in September 2002, have become successful over time for both institutional and retail investors because of their fundamental characteristics – simplicity, transparency, flexibility, low cost and low issuer risk. A complete analysis of their fiscal aspects is clearly necessary

JEL-codes: G15 G23 H20 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:12:y:2016:m:december:p:51-58

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