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| Author: | Emery, D.R. Lewellen, W.G. Mauer, D.C. |
| Title: | Tax-timing options, leverage, and the choice of corporate form |
| Journal: | Journal of Financial Research
1988 : SUMMER, VOL. 11, No. 2, p.99-110 |
| Index terms: | TAXATION OPTIONS GEARING |
| Language: | eng |
| Abstract: | An examination of the tax-timing options associated with opportunities to trade corporate securities, related to a firm and its security holders, and three empirically observed financial phenomena: corporate capital structures, debt, and corporate spin-offs to raise the total market value of a firm's assets. Mergers and corporate restructurings, capital structures, leverage and a corporate tax-timing option, borrowing policies and the taxation of investors. Thirteen equations illustrate the study. |
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