A review of taxes and corporate finance
著者
書誌事項
A review of taxes and corporate finance
（Foundations and trends in finance, v. 1,
Now Publishers, c2006
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注記
Includes bibliographical references (p. 105-124)
"This book is originally published as Foundations and Trends in Finance, volume 1, issue 7 (2005), ISSN:1567-2395" -- Back cover
内容説明・目次
内容説明
A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits.
The book explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research.
This is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.
目次
1 Taxes and Capital Structure - U.S. Tax System 2 Taxes and Capital Structure - International Tax Issues 3 Taxes, LBOs, Corporate Restructuring, and Organizational Form 4 Taxes and Payout Policy 5 Taxes and Compensation Policy 6 Taxes, Corporate Risk Management, and Earnings Management 7 Tax Shelters 8 Summary and Suggestions for Future Research
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