Business Taxation and Financial Decisions

by Deborah Schanz, Sebastian Schanz

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

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Year of publication:	2011
Authors:	Schanz, Deborah
Other Persons:	Schanz, Sebastian (contributor)
Publisher:	Berlin, Heidelberg : Springer-Verlag Berlin Heidelberg
Subject:	Steuerplanung \| Tax planning \| Betriebswirtschaftliche Steuerlehre \| Corporate tax management \| Investitionsentscheidung \| Investment decision \| Finanzierung \| Financing \| Entscheidung \| Decision \| Theorie \| Theory \| Unternehmen \| Steuerbelastung \| Investitionspolitik \| Strategisches Management
Description of contents:	Table of Contents [d-nb.info] ; Description [swbplus.bsz-bw.de]

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Extent:	Online-Ressource (XXI, 401 p, digital)
Series:	SpringerLink / Bücher
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references and index ""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 Fisherâ€?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""
ISBN:	978-3-642-03284-4 ; 978-3-642-03283-7
Other identifiers:	10.1007/978-3-642-03284-4 [DOI]
Classification:	Investition, Finanzierung ; Betriebswirtschaftliche Steuerlehre, Betriebliches Prüfungswesen
Source:	ECONIS - Online Catalogue of the ZBW

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