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Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure

Paul Mason and Steven Utke
The Journal of Alternative Investments Spring 2023, jai.2023.1.182; DOI: https://doi.org/10.3905/jai.2023.1.182
Paul Mason
is an assistant professor of accounting and business law at the Hankamer School of Business at Baylor University in Waco, TX
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Steven Utke
is an associate professor of accounting at the School of Business of the University of Connecticut in Storrs, CT
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Article Information

jai.2023.1.182
DOI 
https://doi.org/10.3905/jai.2023.1.182

Published By 
Pageant Media Ltd
Print ISSN 
1520-3255
Online ISSN 
2168-8435
History 
  • Published online February 3, 2023.

Copyright & Usage 
© 2023 Pageant Media Ltd

Author Information

  1. Paul Mason
    1. is an assistant professor of accounting and business law at the Hankamer School of Business at Baylor University in Waco, TX. (p_mason{at}baylor.edu)
  2. Steven Utke
    1. is an associate professor of accounting at the School of Business of the University of Connecticut in Storrs, CT. (sutke{at}uconn.edu)
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The Journal of Alternative Investments: 25 (3)
The Journal of Alternative Investments
Vol. 25, Issue 3
Winter 2023
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Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure
Paul Mason, Steven Utke
The Journal of Alternative Investments Feb 2023, jai.2023.1.182; DOI: 10.3905/jai.2023.1.182

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Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure
Paul Mason, Steven Utke
The Journal of Alternative Investments Feb 2023, jai.2023.1.182; DOI: 10.3905/jai.2023.1.182
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  • Article
    • Abstract
    • SETTING, FUND STRUCTURE, AND RELATED TAXATION
    • IMPLICATIONS OF FUND STRUCTURE AND TAXATION FOR SECONDARY MARKET PRICING
    • CONCLUSION
    • ACKNOWLEDGMENTS
    • ENDNOTES
    • REFERENCES
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