search query: @indexterm capital taxation / total: 30
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| Author: | Laitenberger, J. |
| Title: | Kapitalkosten, Finanzierungsprämissen und Einkommensteuer |
| Journal: | Zeitschrift für Betriebswirtschaft
2003 : NOV, VOL. 73:11, p. 1221-1239 |
| Index terms: | Taxation Capital taxation Econometric models |
| Language: | ger |
| Abstract: | The authors derive formulas for the valuation of companies under consideration of the personal taxes of the owners. An assumption that guarantees a linear relationship between dividends and tax payments is presented and discussed. The article provides formulas both for the case where the debt schedule is fixed and for the case where debt is rebalanced every period such as to attain a scheduled fraction of total company value (original in German). |
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