Preferential corporate income tax treatment : valuation in the market portfolio
Year of publication: |
2023
|
---|---|
Authors: | Yoo, Junwook |
Published in: |
International journal of economic theory. - Richmond, Victoria : Wiley Publishing Asia, ISSN 1742-7363, ZDB-ID 2182356-X. - Vol. 19.2023, 3, p. 450-470
|
Subject: | aversion to risk | capital income tax | corporate income tax | firm valuation | implicit tax | tax favor | valuational reduction for risk | Körperschaftsteuer | Corporate income tax | Unternehmensbewertung | Firm valuation | Kapitalertragsteuer | Capital income tax | Risiko | Risk | Theorie | Theory | Portfolio-Management | Portfolio selection | Unternehmensbesteuerung | Corporate taxation |
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