ChTax · Other · Thomas and Zhang (2011)

Change in Taxes

Long minus short decile portfolio, value-weighted, market-adjusted. Quarterly, 1962Q4 to 2024Q4.

Expected return · posterior mean, % per year, averaged over the window
Next quarter
2026Q4
3.99%
95% interval 0.78% to 7.26%
Next year
2026Q4–2027Q3
4.00%
95% interval 0.75% to 7.29%
Next five years
2026Q4–2031Q3
4.03%
95% interval 0.59% to 7.42%

Forecast made 16 Sep 2026, conditioning on this portfolio's OAP returns, which end 2024Q4. The 7 quarters between then and 2026Q4 are unobserved and are integrated out under the model.

Cumulative market-adjusted return

+1,059% since 1962Q4 · log scale

Past performance, annualized

Window Mean Vol. Sharpe t
1962Q4–2024Q4 4.83% 13.29% 0.36 2.86
2020Q1–2024Q4 3.20% 14.42% 0.22 0.50
2024Q1–2024Q4 23.04% 19.84% 1.16 1.16

Forecast Sharpe ratio, annualized

Window Mean 95% interval P(neg)
2026Q4 0.30 0.06 – 0.55 0.01
2026Q4–2027Q3 0.30 0.06 – 0.55 0.01
2026Q4–2031Q3 0.28 0.04 – 0.54 0.01
Category
Other
Form
Continuous
Data
Accounting
Sorted on
High minus low
Names per leg
414 long / 412 short median · 99 at the 10th pctile
Original sample
1977–2006