The value of tax shields is NOT equal to the present value of tax shields
Article Abstract:
A new method to study to value of tax shields is presented. The value lies in the difference between present value of the taxes of unleveraged company and the taxes of the leveraged company.
Publisher: Elsevier B.V.
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2004
Taxes, Venture Analysis, Taxation, Business enterprises
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2004
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Tax shelters and corporate debt policy
Article Abstract:
Trends of tax shelter activities in the United States are examined. Implications of corporate debt policy on opting to tax shelters are also analyzed.
Publisher: Elsevier B.V.
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2006
Forecasts, trends, outlooks, Analysis, Forecasts and trends, Market trend/market analysis, Debt financing (Corporations), Corporate debt
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2006
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The value of tax shields IS equal to the present value of tax shields
Article Abstract:
Equality ratio of value of tax savings on debt and present day value of tax shields are debated.
Publisher: Elsevier B.V.
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2006
United Kingdom, Norway, Tax planning, Comparative analysis
Publication Name: Journal of Financial Economics
Subject: Economics
ISSN: 0304-405X
Year: 2006
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Subjects list: United States, Valuation, Tax shelters
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