Tax Timing Options on Futures Contracts and the 1981 Economic Recovery Act

Raymond Chiang and Dennis J Lasser

The Financial Review, 1989, vol. 24, issue 1, 75-92

Abstract: This study utilizes foreign currency futures contracts to evaluate the tax timing options created by the 1981 Economic impact on contracts with less than six months to maturity and that the marginal trader in those contracts is a long-position holder. Similarly, the results suggest that the option of tax year selection for foreign currency futures is valuable. Copyright 1989 by MIT Press.

Date: 1989
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