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Financial Analysts Journal Volume 59, 2003 - Issue 4
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PRIVATE WEALTH MANAGEMENT

Tax Management, Loss Harvesting, and HIFO Accounting

Andrew L. Berkin Andrew L. Berkin is an associate director at First Quadrant, LP, Pasadena, California.
&
Jia Ye Jia Ye is a director at First Quadrant, LP, Pasadena, California.
Pages 91-102 | Published online: 02 Jan 2019

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Kevin Khang, Thomas Paradise & Joel Dickson. (2021) Tax-Loss Harvesting: An Individual Investor’s Perspective. Financial Analysts Journal 77:4, pages 128-150.
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Shomesh E. Chaudhuri, Terence C. Burnham & Andrew W. Lo. (2020) An Empirical Evaluation of Tax-Loss-Harvesting Alpha. Financial Analysts Journal 76:3, pages 99-108.
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Joseph Liberman, Clemens Sialm, Nathan Sosner & Lixin Wang. (2020) The Tax Benefits of Separating Alpha from Beta. Financial Analysts Journal 76:1, pages 38-61.
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Lisa R. Goldberg, Pete Hand & Taotao Cai. (2019) Tax-Managed Factor Strategies. Financial Analysts Journal 75:2, pages 79-90.
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Clemens Sialm & Nathan Sosner. (2018) Taxes, Shorting, and Active Management. Financial Analysts Journal 74:1, pages 88-107.
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Patrick Geddes, Lisa R. Goldberg & Stephen W. Bianchi, CFA. (2015) What Would Yale Do If It Were Taxable? (corrected January 2016). Financial Analysts Journal 71:4, pages 10-23.
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Andrew L. Berkin & Christopher G. Luck. (2010) Having Your Cake and Eating It Too: The Before- and After-Tax Efficiencies of an Extended Equity Mandate. Financial Analysts Journal 66:4, pages 33-45.
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Articles from other publishers (18)

Nicholas Moehle, Mykel J. Kochenderfer, Stephen Boyd & Andrew Ang. (2021) Tax-Aware Portfolio Construction via Convex Optimization. Journal of Optimization Theory and Applications 189:2, pages 364-383.
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Zhe Chen, David R. Gallagher, Graham Harman, Geoffrey J. Warren & Lihui Xi. (2019) How much does tax erode fund excess returns?. Accounting & Finance 60:4, pages 3407-3446.
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Jarrod W. Wilcox & Frank J. Fabozzi. 2013. Financial Advice and Investment Decisions. Financial Advice and Investment Decisions 311 319 .
William W. Jennings, Stephen M. Horan, William Reichenstein & Jean L.P. Brunel. (2011) Perspectives from the Literature of Private Wealth Management. The Journal of Wealth Management 14:1, pages 8-40.
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Stephen M Horan & David Adler. (2009) Tax-Aware Investment Management Practice. The Journal of Wealth Management 12:2, pages 71-88.
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Donald J. Mulvihill. (2006) Core and Satellite. The Journal of Wealth Management 8:4, pages 41-52.
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Donald J Mulvihill. (2005) Core and Satellite Portfolio Structure. The Journal of Wealth Management 8:1, pages 14-28.
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Dorsey D. Farr. (2004) The Long and Short of Tax Efficiency. The Journal of Wealth Management 6:4, pages 74-79.
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Peter M. Susko. (2003) Turnover Rates and After Tax Returns. The Journal of Wealth Management 6:3, pages 47-60.
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Roni Israelov & Jason Lu. (2022) Optimized Tax Loss Harvesting: A Simple Algorithm and Framework. SSRN Electronic Journal.
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Shaojun Zhang. (2021) Toward Tax Efficient Low Volatility Investing. SSRN Electronic Journal.
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Nathan Sosner, Michael Gromis & Stanley Krasner. (2021) The Tax Benefits of Direct Indexing, And How They Are Affected by the Biden Tax Plan. SSRN Electronic Journal.
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Shomesh Chaudhuri, Terence C. Burnham & Andrew W. Lo. (2019) An Empirical Evaluation of Tax-Loss Harvesting Alpha. SSRN Electronic Journal.
Crossref
Clemens Sialm & Nathan Sosner. (2017) Taxes, Shorting, and Active Management. SSRN Electronic Journal.
Crossref
Zhe Chen, David R. Gallagher, Graham Harman, Geoff Warren & Lihui XI. (2016) How Much Does Tax Erode Fund Alpha?. SSRN Electronic Journal.
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Patrick Geddes, Lisa R. Goldberg & Stephen W. Bianchi. (2014) What Would Yale Do If It Were Taxable?. SSRN Electronic Journal.
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Robert J. Atra & Yun Taek Pae. (2012) Likely Benefits from HIFO Accounting. SSRN Electronic Journal.
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Stanley Peterburgsky. (2010) Tax Consequences of Active Portfolio Management: A Simulation Approach. SSRN Electronic Journal.
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