haku: @indexterm Capital gains tax / yhteensä: 94
viite: 10 / 94
Tekijä: | Collins, J. H. Kemsley, D. |
Otsikko: | Capital gains and dividend taxes in firm valuation: evidence of triple taxation |
Lehti: | Accounting Review
2000 : OCT, VOL. 75:4, p. 405-427 |
Asiasana: | Equity capital Capital gains tax Valuation Dividends |
Vapaa asiasana: | Dividend taxes |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA