A Tale of Four Treatments: Preferential Taxation and Asset Valuation

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Intangible Asset Valuation Approaches

There are numerous reasons to apply the cost approach to the valuation of an intangible asset. Before applying this valuation approach, the valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the valuation analyst should have sufficient data to measure (1) the intangible asset cost components and (2) the intangible asset obsolescen...

متن کامل

Short-Term Generation Asset Valuation

In this paper we present a method for valuing a power plant over a short term period using Monte Carlo sim ulation The power plant valuation problem is formu lated as a multi stage stochastic problem We assume there are hourly markets for both electricity and the fuel used by the generator and their prices follow some Ito processes At each hour the power plant opera tor must decide to run or no...

متن کامل

Behavioral Beta and Asset Valuation Models

The investigation of investor sentiment and its relation to stock returns, volatility and asset valuation is the subject of considerable debate in many empirical researches. Using indirect sentiment measures, we provide evidence that sentiment levels and changes have important predictive power for stock returns. In addition, we find that most of our sentiment measures cause volatility rather th...

متن کامل

Asset Liquidity, Debt Valuation, and Credit Risk

This paper presents a structural debt valuation model that links default probabilities and recovery rates of corporate securities to asset market liquidity. This linking is advantageous for risk management and regulation of financial institutions in that it provides a method of calibrating the relationship between probability of default (PD) and loss given default (LGD). Two innovations in the ...

متن کامل

Optimal Income Taxation with Asset Accumulation

Several frictions restrict the government’s ability to tax assets. First of all, it is very costly to monitor trades on international asset markets. Moreover, agents can resort to non-observable low-return assets such as cash, gold or foreign currencies if taxes on observable assets become too high. This paper shows that limitations in asset observability have important consequences for the tax...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: SSRN Electronic Journal

سال: 2013

ISSN: 1556-5068

DOI: 10.2139/ssrn.2317354