Add to ORKGThe taxation treatment of corporations has been one of the central issues regarding firm valuation. The statutory income tax rates differ significantly by states. The system of tax codes is further complicated by a variety of exemptions, deferrals and potential loopholes. Many types of institutional investors enjoy different degrees of beneficial tax treatments. All these factors make the true tax rates an elusive factor in valuing a firm or project regardless of how theoretically accurate the valuation formula might be. Therefore, a meaningful task is to reasonably estimate the effective corporate income tax rate. But this task becomes more challenging due to the interaction of tax shields and capital structure policies. The results are ...
Although the statutory rate of tax on most corporate capital income is.46, the expected tax on a new...
A letter report issued by the Government Accountability Office with an abstract that begins "Effecti...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
Debt financing of investment projects, used to complete internal sources, has benefits that increase...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a ...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a ...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a w...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
This paper analyzes the effects of the federal tax structure on corporate financial and investment b...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
article published in law reviewGiven the current tax rate structure - where the marginal tax rate of...
This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on ...
Structures constitute more than three-quarters of the U.S. tangible capital stock. Despite their rel...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
grantor: University of TorontoThree essays treat various issues in understanding and evalu...
Although the statutory rate of tax on most corporate capital income is.46, the expected tax on a new...
A letter report issued by the Government Accountability Office with an abstract that begins "Effecti...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
Debt financing of investment projects, used to complete internal sources, has benefits that increase...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a ...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a ...
Nearly twenty years after the publication of King-Fullerton, effective tax rates have grown into a w...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
This paper analyzes the effects of the federal tax structure on corporate financial and investment b...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
article published in law reviewGiven the current tax rate structure - where the marginal tax rate of...
This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on ...
Structures constitute more than three-quarters of the U.S. tangible capital stock. Despite their rel...
Over the last ten years a series of empirical studies have been published that claim to test by stat...
grantor: University of TorontoThree essays treat various issues in understanding and evalu...
Although the statutory rate of tax on most corporate capital income is.46, the expected tax on a new...
A letter report issued by the Government Accountability Office with an abstract that begins "Effecti...
Over the last ten years a series of empirical studies have been published that claim to test by stat...