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Franchising / Gladys Glickman ; bankruptcy material by Kenneth N. Klee ; tax material by Matthew P. Cavitch
| Franchising / Gladys Glickman ; bankruptcy material by Kenneth N. Klee ; tax material by Matthew P. Cavitch |
| Autore | GLICKMAN, Gladys |
| Pubbl/distr/stampa | New York : Bender, 19.. |
| Descrizione fisica | 5 v. ; 24 cm |
| Disciplina | 343.73068 |
| Altri autori (Persone) |
KLEE, Kenneth N.
CAVITCH, Matthew P. |
| Soggetto topico | Franchising - Legislazione - Stati Uniti d'America |
| ISBN | 0-8205-1314-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-990001112680203316 |
GLICKMAN, Gladys
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| New York : Bender, 19.. | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Taxes and business strategy : a planning approach / / Myron S. Scholes [and five others]
| Taxes and business strategy : a planning approach / / Myron S. Scholes [and five others] |
| Autore | Scholes Myron S. |
| Edizione | [Fifth edition, Global edition.] |
| Pubbl/distr/stampa | Boston : , : Pearson, , [2016] |
| Descrizione fisica | 1 online resource (528 pages) |
| Disciplina | 343.73068 |
| Collana | Always learning |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - United States
Tax planning - United States |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title -- Copyright -- Contents -- Preface -- Acknowledgments -- About the Authors -- Chapter 1 Introduction to Tax Strategy -- 1.1 Themes of the Book -- Taxing Authority as Investment Partner -- The Importance of a Contractual Perspective -- 1.2 Why Do Tax Rules Influence Before-Tax Rates of Return and Investment Decisions? -- Implicit Taxes and Tax Clienteles -- Tax Planning as a Tax-Favored Activity -- Why Study Tax Planning? -- 1.3 Topics Covered in This Book -- 1.4 Intended Audience for This Book -- Summary of Key Points -- Appendix 1.1 Overview of Calculation of U.S. Income Tax Liability -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References -- Chapter 2 Tax-Planning Fundamentals -- 2.1 Types of Income Tax Planning -- Converting Income from One Type to Another -- Shifting Income from One Pocket to Another -- Shifting Income from One Time Period to Another -- 2.2 Restrictions on Taxpayer Behavior -- Economic Substance, Business Purpose, and Substance over Form -- Constructive-Receipt Doctrine -- Related-Party versus Arms-Length Contracts -- Assignment-of-Income Doctrine -- 2.3 The Legislative Process and Sources of Tax Information -- Primary and Secondary Authorities -- The Legislative Process -- Regulations and Revenue Rulings That Result from the Passage of a Tax Act -- The Role of Judicial Decisions -- Secondary Authorities -- Summary of Key Points -- Appendix 2.1 Sources of Information on Tax Legislation -- Appendix 2.2 More Detailed Examples of Tax Planning -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 3 Returns on Alternative Savings Vehicles -- 3.1 Intertemporally Constant Tax Rates -- Review of Compound Interest -- Investments in Savings Vehicles I and II -- Hybrid Savings Vehicles.
Differences in After-Tax Accumulations in Savings Vehicles I and II as a Function of Pretax Rates of Return -- Investments in Savings Vehicle III -- Comparison of Savings Vehicles II and III -- Investments in Savings Vehicle IV -- Investments in Savings Vehicle V -- Investments in Savings Vehicle VI -- Dominance Relations and Empirical Anomalies -- 3.2 Changes in Tax Rates over Time -- 3.3 More on Pension Plans -- Traditional Deductible IRAs -- Nondeductible IRAs -- Roth IRAs -- Comparison of the Deductible and Roth IRAs-New Contributions -- Comparison of the Deductible and Roth IRAs-The Conversion Decision -- Summary of Key Points -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 4 Choosing the Optimal Organizational Form -- 4.1 Organizational Forms for Producing Goods and Services -- Data on Partnerships and LLCs -- Data on Corporations -- 4.2 Computation of After-Tax Returns to Pass-Through and Non-Pass-Through Forms of Organization -- 4.3 Start-up Enterprises: Decision Factors, Expectations, and Observed Data -- 4.4 Changing Preferences for Organizational Forms Induced by Tax-Rule Changes -- The Required Before-Tax Rates of Return on Corporate and Partnership Activities -- The Required Rate of Return on Stocks in the Presence of Dividends -- The Effective Annualized Tax Rate on Shares: ts -- Required Before-Tax Rate of Return: Corporations versus Partnerships: R*c -- Post-1986 Tax Reform Act (1987, 1988-1990) -- Further Analysis of the 2003 Tax Act -- Progressive Personal Income Tax Rates, tp and tcg -- 4.5 Other Organizational Forms Through Which to Organize Production Activities -- Summary of Key Points -- Appendix 4.1 Dividend Imputation in the Corporate Form -- Appendix 4.2 Other Investment Vehicles -- Discussion Questions -- Exercises -- Tax-Planning Problems. References and Additional Readings -- Chapter 5 Implicit Taxes and Clienteles, Arbitrage, Restrictions, and Frictions -- 5.1 Tax-Favored Status and Implicit Taxes -- 5.2 The Implicit Tax Rate, the Explicit Tax Rate, and the Total Tax Rate -- Computing the Implicit Tax -- Total Tax Rates in a Competitive Market -- 5.3 The Importance of Adjusting for Risk Differences -- 5.4 Clienteles -- Evidence on the Existence of Implicit Taxes and Clienteles -- 5.5 Implicit Taxes and Corporate Tax Burdens -- 5.6 Tax Arbitrage -- 5.7 Organizational-Form Arbitrage -- Immediate Tax Rebates When Taxable Income Is Negative -- No Tax Rebates on Negative Taxable Income -- Restrictions on Organizational-Form Arbitrage -- Full Taxation with Deferral and Organizational-Form Arbitrage -- The Effects of Frictions on Organizational-Form Arbitrage -- Bankruptcy Rules and Organizational-Form Arbitrage -- Buying and Selling Implicitly Taxed Assets to Effect Organizational-Form Arbitrage -- 5.8 Clientele-Based Arbitrage -- Clientele-Based Arbitrage with Investments in Tax-Favored Assets Other Than Tax-Exempt Bonds -- Market Equilibrium with Tax-Exempt Entities -- Summary of Key Points -- Appendix 5.1 Adjusting for Risk Using the Capital Asset Pricing Model -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 6 Nontax Costs of Tax Planning -- 6.1 Symmetric Uncertainty, Progressive Tax Rates, and Risk-Taking -- R& -- D and O& -- G Activities -- Progressive Tax Rates and Hedging -- 6.2 Tax Planning in the Presence of Risk-Sharing and Hidden-Action Considerations -- Contracting in Capital Markets -- Contracting in Labor Markets -- Conflicts between Risk-Sharing and Tax Minimization -- Conflicts between Incentive Contracting and Tax Minimization -- 6.3 Tax Planning in the Presence of Hidden-Information Considerations. 6.4 Tax Planning and Organizational Design -- 6.5 Accounting for Income Tax Basics and the Importance of Financial Accounting Outcomes in Tax Plans -- Accounting for Corporate Income Taxes-Rules and Disclosure Example -- Examples of Temporary Differences -- Examples of Permanent Differences -- Interpreting Income Tax Expense Disclusures -- Example Illustrating Corporate Income Tax Disclosures -- FIN 48 Accounting for Uncertain Tax Benefits -- Examples of Actual Corporate Disclosure -- Other Details about Unrecognized Tax Benefits -- Evidence about the Importance of Financial Accounting Income -- Book-Tax Trade-off: Income Shifting across Time -- Book-Tax Trade-off: LIFO/FIFO Studies -- Regulatory Costs -- Asset Divestitures -- Dollar Estimates of Firms' Willingness to Forgo Tax Savings -- Survey Evidence and Anecdotes of Lobbying Activity -- Summary of Key Points -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 7 The Importance of Marginal Tax Rates and Dynamic Tax-Planning Considerations -- 7.1 Marginal Tax Rate: Definitional Issues -- Scenario 1: TIt < -- 0, NOLt − 1 = 0 -- Scenario 2: TIt < -- 0, NOLt − 1 > -- 0 -- Scenario 3: TIt > -- 0, NOLt − 1 = 0 -- Scenario 4: TIt > -- 0, NOLt − 1 > -- 0 -- Evidence on NOLs for U.S. Corporations -- Estimating Corporate Marginal Tax Rates -- Additional Details on Local-Level Tax Rates and Individual-Level Marginal Rates -- Average and Effective Tax Rates -- Problems with Average (and Effective) Tax Rates -- 7.2 Tax Planning for Low-Marginal-Tax-Rate Firms -- 7.3 Adaptability of the Tax Plan -- Transaction Costs and Tax Clienteles -- Adaptability in Investment and Financing Decisions -- 7.4 Reversibility of Tax Plans -- 7.5 Ability to Insure against Adverse Changes in Tax Status. 7.6 Tax Planning When a Taxpayer's Marginal Tax Rate Is Strategy-Dependent -- Summary of Key Points -- Appendix 7.1 -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 8 Compensation Planning -- 8.1 Salary versus Deferred Compensation -- Employer and Employee Tax Rates Both Expected to Fall -- 2012 Tax Planning with Deferred Compensation Plans -- Summary of Deferred Compensation Plans -- 8.2 Salary versus Fringe Benefits -- Analysis for Taxable Employer -- Analysis for Tax-Exempt Employer -- Employer-Provided Meals -- 8.3 Cash Bonus Plans -- 8.4 Stock-Based Compensation Components -- Restricted Stock -- Employee Tax Rates Expected to Rise -- Long-Term Performance Awards -- Employee Stock Options and Stock Appreciation Rights -- Tax Issues Relating to Incentive Stock Options and Nonqualified Stock Options -- NQOs versus ISOs -- Evidence on the Role of Taxes in the Choice of ISOs -- Disqualifying Dispositions of ISOs -- The Role of Taxes in the NQO Exercise Decision -- Financial Accounting and Tax Comparison of Restricted Stock, Performance Share Awards, Stock Appreciation Rights, and Stock Options -- Other Differences between Restricted Stock and SARS, PSAs, and ESOs -- Compensation in Venture-Capital-Backed Start-Ups -- Other Influences of Taxes on Compensation Structure -- Concluding Remarks -- Summary of Key Points -- Appendix 8.1 Accounting for the Tax Benefits of Employee Stock Options -- Appendix 8.2 SFAS 123 Accounting (up to 2005) for the Tax Benefits of Stock Options -- Appendix 8.3 Backdating Stock Option Grants -- Appendix 8.4 Incentive Stock Options and Alternative Minimum Tax Complications -- Discussion Questions -- Exercises -- Tax-Planning Problems -- References and Additional Readings -- Chapter 9 Pension and Retirement Planning -- 9.1 Types of Pension Plans. 9.2 A Comparison of Salary and Pension Compensation. |
| Record Nr. | UNINA-9910154771003321 |
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Scholes Myron S.
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| Boston : , : Pearson, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxes and business strategy : a planning approach / Myron S. Scholes, Mark A. Wolfson
| Taxes and business strategy : a planning approach / Myron S. Scholes, Mark A. Wolfson |
| Autore | Scholes, Myron S. |
| Pubbl/distr/stampa | Englewood Cliffs : Prentice Hall, c1992 |
| Descrizione fisica | XX, 616 p. : tab. ; 23 cm |
| Disciplina | 343.73068 |
| Altri autori (Persone) | Wolfson, Mark A. |
| Soggetto non controllato |
Tassazione, entrate e sussidi nazionali
ImpreseTributiStati Uniti d'America |
| ISBN | 0-13-885740-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Titolo uniforme | |
| Record Nr. | UNIPARTHENOPE-000012248 |
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Scholes, Myron S.
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| Englewood Cliffs : Prentice Hall, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
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Valuing pass-through entities / / Eric J. Barr
| Valuing pass-through entities / / Eric J. Barr |
| Autore | Barr Eric J. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (271 p.) |
| Disciplina |
343.7306/8
343.73068 |
| Collana | Wiley Finance Series |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - United States
Business enterprises - Valuation - United States Tax assessment - Law and legislation - United States Valuation - Law and legislation - United States Income tax - Law and legislation - United States |
| ISBN |
1-118-93669-8
1-118-84868-3 1-118-84861-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The history of federal statutory tax rates in maximum income brackets and the evolution of different forms of business entities -- Effective federal individual and corporation income tax rates -- Comparison of different entity forms -- Income approach and value to the holder -- Inputs to modified Delaware MRI model -- Income approach and investment value -- Income approach and fair market value -- Fair market court decisions -- The market approach -- Individual state income taxes -- Discounts, premiums, bylaws, and state laws -- Valuing complex PTE ownership interests. |
| Record Nr. | UNINA-9910132153403321 |
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Barr Eric J.
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| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Valuing pass-through entities / / Eric J. Barr
| Valuing pass-through entities / / Eric J. Barr |
| Autore | Barr Eric J. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (271 p.) |
| Disciplina |
343.7306/8
343.73068 |
| Collana | Wiley Finance Series |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - United States
Business enterprises - Valuation - United States Tax assessment - Law and legislation - United States Valuation - Law and legislation - United States Income tax - Law and legislation - United States |
| ISBN |
1-118-93669-8
1-118-84868-3 1-118-84861-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The history of federal statutory tax rates in maximum income brackets and the evolution of different forms of business entities -- Effective federal individual and corporation income tax rates -- Comparison of different entity forms -- Income approach and value to the holder -- Inputs to modified Delaware MRI model -- Income approach and investment value -- Income approach and fair market value -- Fair market court decisions -- The market approach -- Individual state income taxes -- Discounts, premiums, bylaws, and state laws -- Valuing complex PTE ownership interests. |
| Record Nr. | UNINA-9910811815303321 |
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Barr Eric J.
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| Hoboken, New Jersey : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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