Research / Flows and events
Tax-loss selling
Selling pressure on losers near year end, followed by recovery.
- The idea
- Names that have fallen face selling pressure near year end, followed by recovery.
- Why it might exist
- Tax rules create a deadline that forces sales.
- Who is on the other side
- Taxable holders working to a deadline.
- What would retire it
- The pressure cannot be told apart from ordinary reversal.
Principles it leans on