RT Journal Article SR Electronic T1 Comparing Tax Efficiency of ETF Distributed Index Funds to Conventionally Distributed Index Funds JF ETFs and Indexing FD Institutional Investor Journals SP 28 OP 30 VO 2003 IS 1 A1 Gus Sauter YR 2003 UL http://guides.pm-research.com/content/2003/1/28.abstract 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.