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Arbitrage am DAX-Futures Markt unter Berücksichtigung von Einkommensteuern

Year:    1993

Author:    Bamberg, Günter, Röder, Klaus

Credit and Capital Markets – Kredit und Kapital, Vol. 26 (1993), Iss. 4 : pp. 575–607

Abstract

Arbitrage on the DAX Futures Market under Tax Considerations

This paper studies the ex-ante intra-day efficiency of the DAX futures market since the very introduction of this contract at the German Futures Exchange. This study incorporates all transaction data pertaining to the DAX futures contract and the DAX values before 31 December 1991 calculated every minute at Deutsche Wertpapierbörse. The DAX futures evaluation model takes account of different rates of tax applicable to private investors, of transaction costs, response times and the modalities of calculating the DAX index by the cost-of-carry method. The paper discusses the existence and, where appropriate, the width of a “market canal” which indicates an arbitrage-free zone. The results do, inter alia, not indicate that the efficiency of this market has increased over time.

Journal Article Details

Publisher Name:    Global Science Press

Language:    Multiple languages

DOI:    https://doi.org/10.3790/ccm.26.4.575

Credit and Capital Markets – Kredit und Kapital, Vol. 26 (1993), Iss. 4 : pp. 575–607

Published online:    1993-04

AMS Subject Headings:    Duncker & Humblot

Copyright:    COPYRIGHT: © Global Science Press

Pages:    33

Author Details

Bamberg, Günter

Röder, Klaus

  1. Intraday-Volatilität und Expiration-Day-Effekte am deutschen Aktienmarkt

    Klaus, Röder,

    Günter, Bamberg,

    Credit and Capital Markets - Kredit und Kapital, Vol. 29 (1996), Iss. 2 P.244

    https://doi.org/10.3790/ccm.29.2.244 [Citations: 0]

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