| Vorliegende Sprache |
eng |
| Hinweise auf parallele Ausgaben |
312387725 Buchausg. u.d.T.: ‡Schanz, Deborah: Business taxation and financial decisions |
| ISBN |
978-3-642-03283-7 |
| Name |
Schanz, Deborah |
| Schanz, Sebastian |
| Name ANZEIGE DER KETTE |
Schanz, Sebastian |
| T I T E L |
Business Taxation and Financial Decisions |
| Verlagsort |
Berlin, Heidelberg |
| Verlag |
Springer-Verlag Berlin Heidelberg |
| Erscheinungsjahr |
2011 |
| 2011 |
| Umfang |
Online-Ressource (XXI, 401 p, digital) |
| Reihe |
SpringerLink. Bücher |
| Notiz / Fußnoten |
Includes bibliographical references and index |
| Weiterer Inhalt |
""Business Taxationand Financial Decisions""; ""Foreword""; ""Preface""; ""Contents""; ""List of Abbreviations""; ""List of Symbols""; ""Part I Introduction to Investment Decision Making""; ""Chapter 1 Introduction to Tax Planning""; ""1.1 Why Taxes Matter in Investment Decision Settings""; ""1.2 Two Objectives of Tax Research: Optimizing Tax Planning and Identifying Tax Impact""; ""1.3 Tax Planning vs. Tax Minimization""; ""1.4 The Tax Planning Process""; ""Questions""; ""References""; ""Chapter 2 Principles of Investment Decisions""; ""2.1 Overall Assumptions""; ""2.2 Financial Plans"". ""2.3 Basic Concepts of Decision Criteria""""2.3.1 Net Present Value Before Taxes""; ""2.3.2 Present Value and ``True'' Economic Profit""; ""2.3.3 Net Future Value and Future Value""; ""2.4 Present Value of an Annuity""; ""2.4.1 Capital Recovery Factor""; ""2.4.2 Internal Rate of Return""; ""2.4.3 Newton's Solution""; ""2.4.4 Modified Internal Rate of Return (Baldwin Rate of Return)""; ""2.5 The Fisher Model""; ""2.5.1 Maximization of Utility in Case of Real Investment in the Absence of a Capital Market""; ""2.5.2 Integration of a Capital Market"". ""2.5.2.1 Lending Rate Equals Borrowing Rate""""2.5.2.2 Lending Rate Falls below Borrowing Rate (Hirshleifer-Case)""; ""2.6 Maximizing Withdrawals and Future Value""; ""Questions""; ""Exercises""; ""References""; ""Part II Integrating Taxation into Investment Decision Making""; ""Chapter 3 Integrating Income Taxes into Finance""; ""3.1 Why Integrate Taxes?""; ""3.2 Standard Model""; ""3.2.1 The Model""; ""3.2.2 Discussion of Assumptions""; ""3.3 Other Post-Tax Decision Criteria""; ""3.3.1 Post-Tax Present Value""; ""3.3.2 Post-Tax Net Future Value and Post-Tax Future Value"". ""3.3.3 Post-Tax Present Value of an Annuity""""3.3.4 Post-Tax Capital Recovery Factor""; ""3.3.5 Post-Tax Internal Rate of Return""; ""3.3.6 Post-Tax Modified Internal Rate of Return (Post-Tax Baldwin Rate of Return)""; ""3.4 The Income Tax Paradox""; ""3.4.1 Occurrence of the Income Tax Paradox""; ""3.4.2 Reason for Occurrence of the Income Tax Paradox""; ""3.5 Types of Tax Effects""; ""3.5.1 Tax Rate Effects""; ""3.5.2 Tax Base Effects""; ""3.5.3 Timing Effects""; ""3.5.4 Comparison of Tax Effects""; ""3.6 Marginal and Average Tax Rates""; ""3.7 Fisher�Hirshleifer Model and Taxes"". ""3.7.1 Taxation of Real Investments and Financial Investments""""3.7.2 The Impact of Taxation and Debt Financingon Intertemporal Consumption Behavior""; ""3.8 Maximizing Withdrawals or Future Value""; ""Questions""; ""Exercises""; ""References""; ""Chapter 4 Tax Facts""; ""4.1 Types of Taxes""; ""4.2 Distribution of Individual Income Tax Burden""; ""4.3 Income Tax Rates""; ""4.3.1 Individual Income Tax Rates""; ""4.3.1.1 Germany""; ""4.3.1.2 United States""; ""4.3.1.3 OECD Countries""; ""4.3.2 Corporate Income Tax Rates""; ""4.3.2.1 Germany""; ""4.3.2.2 United States"". ""4.3.2.3 OECD Countries"" |
| Titelhinweis |
Buchausg. u.d.T.: ‡Schanz, Deborah: Business taxation and financial decisions |
| ISBN |
ISBN 978-3-642-03284-4 |
| Klassifikation |
KFFD1 |
| BUS064000 |
| 658.153 |
| 336.2 |
| 332.6 |
| HF5681.T3 |
| QL 800 |
| Kurzbeschreibung |
Part I: Introduction to Investment Decision Making: Introduction to Tax Planning; Principles of Investment Decision -- Part II: Integrating Taxation into Investment Decision Making: Integrating Income Taxes into Finance; Tax Facts; Neutral Income Tax Systems; Introduction to Business Taxation; Extensions of the Standard Model; Standard Model of Business Valuation; Taxation and Financing Decisions -- Solutions |
| 2. Kurzbeschreibung |
Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges - and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting |
| 1. Schlagwortkette |
Unternehmen |
| Steuerbelastung |
| Investitionspolitik |
| Investitionsentscheidung |
| Strategisches Management |
| 1. Schlagwortkette ANZEIGE DER KETTE |
Unternehmen -- Steuerbelastung -- Investitionspolitik -- Investitionsentscheidung -- Strategisches Management |
| 2. Schlagwortkette |
Unternehmen |
| Steuerbelastung |
| Investitionspolitik |
| Investitionsentscheidung |
| Strategisches Management |
| ANZEIGE DER KETTE |
Unternehmen -- Steuerbelastung -- Investitionspolitik -- Investitionsentscheidung -- Strategisches Management |
| 3. Schlagwortkette |
Unternehmen |
| Steuerbelastung |
| Investitionspolitik |
| Strategisches Management |
| ANZEIGE DER KETTE |
Unternehmen -- Steuerbelastung -- Investitionspolitik -- Strategisches Management |
| SWB-Titel-Idn |
333466136 |
| Signatur |
Springer E-Book |
| Bemerkungen |
Elektronischer Volltext - Campuslizenz |
| Elektronische Adresse |
$uhttp://dx.doi.org/10.1007/978-3-642-03284-4 |
| Internetseite / Link |
Volltext |
| Siehe auch |
Inhaltsverzeichnis |
| Siehe auch |
Inhaltstext |
| Siehe auch |
Volltext |
| Siehe auch |
Cover |
