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Capital gains lock-in and governance choices
درونی بودن بهره های سرمایه ای و انتخاب های نظارتی-2018 Differences in accrued gains and investors’ tax-sensitivity induce variation in a capital gains lock-in effect across mutual funds even for the same stock at the same time. Exploiting this variation, we show this effect influences funds’ governance decisions: higher capital gains decrease the likelihood a fund exits prior to contentious votes and increase the likelihood a fund votes against management. Consistent with tax motivation, these findings are concentrated among funds with tax-sensitive investors. Further, high aggregate capital gains across funds holding a stock predict a higher likelihood management loses a vote and a lower likelihood a contentious vote is proposed.
keywords: Mutual fund |Proxy voting |Corporate governance |Capital-gains tax |Lock-in effect |
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