haku: @author Altrock, F. / yhteensä: 1
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| Tekijä: | Altrock, F. |
| Otsikko: | Zur steuerlichen Vorteilhaftigkeit von Kuponanleihen - ein verallgemeinerter Ansatz |
| Lehti: | Zeitschrift für Betriebswirtschaft
2002 : MAR, VOL. 72:3, p. 223-242 |
| Asiasana: | Bonds Taxation |
| Kieli: | ger |
| Tiivistelmä: | Buhl et al. (1999) have demonstrated in this journal that zerobonds give rise to greater tax advantages than coupon bonds. They consider a tax arbitrage model that draws on a term structure of interest rates and is restricted to those coupon bonds issued at par. The optimization is based on the coalition of individual investor and corporate bond issuer. In this paper, the more general case with no restrictions on the term structure and on the coupon rate is analyzed. (German law distinguishes between "normalverzinslichen Anleihen" and "niedrigverzinslichen Anleihen". |
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