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and in a UM AS ann am i mum min ETFs are more in tracking an index than are index funds.
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Anwer - tax-efficient [ It's not clear what is exactly asked as the book and chapter which are related to this question are not given. So, a general solution is provided from my side]

Note - ETFs have less expense ratio and in case of ETFs investors don't have to worry much about capital gains taxes. But ETFs have higher trading costs.

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