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- Title
Securities Regulation.
- Authors
Van Doren, Peter
- Abstract
The article reviews a paper which examines possible reforms of the U.S. Securities and Exchange Commission rules regulating the shorting of securities in light of the GameStop events. It discusses that the manner in which the Internal Revenue Service treats the realization of capital gains from shorting inefficiently prolongs the time period over which stock shorting occurs; and mentions that the solution is to tax short positions like futures and mark to market at the end of each year.
- Subjects
UNITED States; UNITED States. Securities &; Exchange Commission; UNITED States. Internal Revenue Service; CAPITAL gains; GAMESTOP Corp.; STOCK exchanges
- Publication
Regulation, 2021, Vol 44, Issue 2, p76
- ISSN
0147-0590
- Publication type
Article