haku: @indexterm VALUATION / yhteensä: 677
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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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