Browsing by Subject "Taxation - Rates and tables"

Now showing items 1-5 of 5

    • Business Wealth and Tax Policy 

      Hull, Robert M. (Washburn University. School of Business, 2019-03-1)
      We extend capital structure model (CSM) research by presenting equations to determine the maximum firm value for all for-profit organizations (FPOs) where FPOs contain the two major ownership forms of C corps and pass-throughs. ...

    • A Capital Structure Model (CSM) with Tax Rate Changes 

      Hull, Robert M. (Washburn University. School of Business, 2014-08-1)
      Perpetuity gain to leverage (GL) research originates in Modigliani and Miller (1963) and was extended by Miller (1977) to incorporate personal taxes. This research analyzes GL when issuing debt to retire unlevered equity. ...

    • Influence of Tax Rates on Ownership Type : Debt Choice, Valuation, and Leverage Gain 

      Van Dalsem, Shane; Hull, Robert M. (Washburn University. School of Business, 2018-06-1)
      After assigning the same before-tax cash flows and costs of borrowing, we examine the influence of tax rates on ownership type by computing valuation and leverage gain outcomes for debt choices. After determining the optimal ...

    • Pass-Through Valuation with Growth 

      Hull, Robert M. (Washburn University. School of Business, 2018-11-1)
      We build on the nongrowth pass-through capital structure model (CSM) research by adding growth and changes in tax rates. We begin by deriving CSM pass-through gain to leverage (GL) equations for nongrowth and growth when ...

    • Tax Law and Business Growth 

      Hull, John B.; Hull, Robert M. (Washburn University. School of Business, 2019-03-1)
      During December 2017, the U.S. Congress passed the Tax Cuts and Jobs Act (TCJA) that lowered tax rates. The Joint Committee on Taxation (JCT) of the U.S. Congress (2018) estimates that lower taxes will boost growth by about ...