haku: @author Chaplinsky, S. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Chaplinsky, S. Neihaus, G. |
| Otsikko: | The tax and distributional effects of leveraged ESOPs |
| Lehti: | Financial Management
1990 : SPRING, VOL. 19:1, p. 29-38 |
| Asiasana: | EMPLOYEE STOCK OWNERSHIP TAXATION CORPORATE STRATEGY |
| Kieli: | eng |
| Tiivistelmä: | Assessment of benefits to shareholders of employee stock ownership plans /ESOPs/, related to tax benefits, based on evidence from 83 ESOPs. Leveraged ESOPs in publicly held firms. Tax implications. Distributional effects. Integration of tax and distributional effects. No dividend tax shield. Dividends paid out to employees. Survey results. Dividend policies. Exchanged compensation. Two Exhibits illustrate the study. |
SCIMA