haku: @indexterm CAPITAL COSTS / yhteensä: 211
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Tekijä: | Husmann, S. Kruschwitz, L. Löffler, A. |
Otsikko: | WACC and a generalized tax code |
Lehti: | European Journal of Finance
2006 : JAN, VOL. 12:1, p. 33-40 |
Asiasana: | taxation capital costs valuation models |
Kieli: | eng |
Tiivistelmä: | This paper extends the weighted average cost of capital (WACC) approach to incorporate personal income taxes and develop a generalized valuation formula to be used for any taxation system (tax-syst/s). The approach is illustrated for four different tax-systs., highlighting the importance of considering personal taxes. |
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