Taxes and business strategy : a planning approach

書誌事項

Taxes and business strategy : a planning approach

Myron S. Scholes, Mark A. Wolfson

Prentice Hall, c1992

大学図書館所蔵 件 / 30

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Written from an economic decision-making perspective, this text provides a detailed analysis of how tax rules influence economic decisions and gives the reader a useful framework for thinking about how taxes affect business activities. Revision coming December 2000.

目次

  • Tax rule uncertainty and judicial doctrines
  • organizational form
  • production decisions and organizational form
  • differentially-taxed economic activities and implicit taxes
  • arbitrage and the effects of restrictions and frictions on tax planning
  • the distinction between effective tax planning and tax minimization
  • the importance of marginal tax rates and difficulties in calculating them
  • dynamic tax-planning considerations
  • compensation planning
  • pension and retirement programme planning
  • employee stock ownership plans
  • multinational tax planning
  • capital structure and dividend policy
  • empirical evidence of clientelles and the importance of nontax factors in tax planning
  • repackaging ownership rights through joint ventures and partnerships
  • real-estate investments
  • property transactions
  • dynamics considerations
  • introduction to mergers and acquisitions
  • taxable mergers and acquisitions
  • tax-free reorganizations and divestitures
  • limits to the preservation of tax attributes in reorganization
  • estate and gift tax planning.

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