PT - JOURNAL ARTICLE AU - Gus Sauter TI - Comparing Tax Efficiency of ETF Distributed Index Funds to Conventionally Distributed Index Funds DP - 2003 Sep 21 TA - ETFs and Indexing PG - 28--30 VI - 2003 IP - 1 4099 - http://guides.pm-research.com/content/2003/1/28.short 4100 - http://guides.pm-research.com/content/2003/1/28.full AB - The major difference between ETFs and conventional index funds is how they are distributed. Since ETFs are bought and sold on an exchange, their trading flexibility may make them more suitable than conventional index funds for some investment purposes. This article discusses the comparison of these two types of funds from a tax efficiency standpoint.