Gains and guarantees

Article Abstract:

Companies that are employee-oriented outperform those that are not, according to the Watson Wyatt Worldwide Strategic Rewards Survey. The survey found that firms that consider their 'people strategy' as source of competitive advantage have considerably higher shareholder returns than firms that do not. The survey, however, found that just 14% of companies view their people strategy as vital to business operations.

Business Personnel Management

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Capital gains tax and the capital asset pricing model

Article Abstract:

A version of the Capital Asset Pricing Model (CAPM) that views dividend imputation as affecting company tax and assumes differential taxation of capital gains tax and ordinary income is developed. The overall result obtained carries over to a dividend equilibrium, in which firms choose a dividend policy that is optimal relative to the assumed tax structure.

Public Finance Activities, Tax Administration, Capital Gains Taxes, Analysis, Tax administration and procedure, Capital assets pricing model, Capital asset pricing model

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A decision model for the deemed sale election for purposes of the 18-percent future capital gains tax rate

Article Abstract:

The authors present a decision model for the examination of conditions under which a deemed sale tax election would be beneficial in regards to capital gains tax rates.

Models, Prices and rates, Tax elections

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