Effects of Taxation: Corporate Financial PolicyDivision of Research, Graduate School of Business Administration, Harvard University, 1952 - Business enterprises - 301 pages |
Contents
Method of Study Nature of Conclusions | 8 |
DEBT AND PREFERRED STOCK FINANCING | 17 |
COSTS OF NEW COMMON STOCK FINANCING | 45 |
Copyright | |
13 other sections not shown
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Common terms and phrases
activity additional amount analysis arising asset value Assets in mil attitude basis book value borrowed capital gains capital structures cash chapter closely controlled companies closely controlled corporations common stock financing common stock issues Companies Gross Assets company's corporate tax corporation income tax costs debt financing dilution of earnings distribution dollar earnings per share effects of taxation equity capital equity financing equity interest excess profits tax existing stockholders expansion extent fact financial policy funds income per share increase individual income individual tax industry inflation investment investors less leverage market price market value ment million net income Number of Companies offset ordinary income owners preferred stock financing price-earnings ratio problem prospective rate of earnings rate of return recapitalization reduced retained earnings retention of earnings Section 102 senior securities significant situation sold standpoint stock prices substantial tax advantages tax factors taxable tion total assets widely owned corporations