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Dividends paid to shareholders who hold both long and short positions do not qualify for the reduced tax rate available to individuals in certain years.
Time-Series Graph
A time-series graph displays data points at successive time intervals, showing trends, cycles, or patterns over time.
Omitted Variables
Variables that are not included in a model, which can lead to biased estimates and incorrect conclusions.
Reverse Causality
A situation in research or analysis where it is unclear whether a supposedly causal factor is actually causing the outcome, or if the situation is happening because of the outcome itself; a reversal of the direction of causation.
Features of Construction
Characteristics or attributes that define the nature of construction projects, including complexity, permanence, and the need for collaboration among different specialties.
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