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| Author: | Collins, J. H. Kemsley, D. |
| Title: | Capital gains and dividend taxes in firm valuation: evidence of triple taxation |
| Journal: | Accounting Review
2000 : OCT, VOL. 75:4, p. 405-427 |
| Index terms: | Equity capital Capital gains tax Valuation Dividends |
| Freeterms: | Dividend taxes |
| Language: | eng |
| Abstract: | Although firms account for entity-level taxes, they do not account for shareholder-level capital gains and dividend taxes. To account for these proprietary-level taxes, the authors add them to a residual-income equity valuation model. Empirical analysis supports the model's predictions. |
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