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| Author: | Mauer, D. C. Lewellen, W. |
| Title: | Securityholder taxes and corporate restructurings. |
| Journal: | Journal of Financial and Quantitative Analysis
1990 : SEP, VOL. 25:3, p. 341-360 |
| Index terms: | COMPANY TAXATION FINANCIAL PLANNING |
| Language: | eng |
| Abstract: | Analysis of why spin-offs and divestiture can enhance shareholder wealth, using a model of the process of investor tax trading. Securityholder taxes and securities trading. Analytical framework. Restructuring via spin-off, and via divestiture. Leverage and tax option values. Spin-offs. Appendices cover the tax timing option gain from leverage, and first and second derivatives. A Figure illustrates the study. |
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