Gains and guarantees
Companies that are employee-oriented outperform those that are not, according to the Watson Wyatt Worldwide Strategic Rewards Survey. The survey found that firms that consider their 'people strategy' as source of competitive advantage have considerably higher shareholder returns than firms that do not. The survey, however, found that just 14% of companies view their people strategy as vital to business operations.
Publication Name: Incentive Managing & Marketing Through Motivation
Capital gains tax and the capital asset pricing model
A version of the Capital Asset Pricing Model (CAPM) that views dividend imputation as affecting company tax and assumes differential taxation of capital gains tax and ordinary income is developed. The overall result obtained carries over to a dividend equilibrium, in which firms choose a dividend policy that is optimal relative to the assumed tax structure.
Publication Name: Accounting and Finance
A decision model for the deemed sale election for purposes of the 18-percent future capital gains tax rate
The authors present a decision model for the examination of conditions under which a deemed sale tax election would be beneficial in regards to capital gains tax rates.
Publication Name: Taxes: The Tax Magazine
- Abstracts: Can capital income taxes survive in open economies? Shareholder taxes in acquisition premiums: the effect of capital gains taxation
- Abstracts: Time varying risk premium and the predictive power of the Australian term structure of interest rates. A Note on Investment Decision Rules Based on Utility Functions
- Abstracts: On deductible software development costs. Secrets of the little black box
- Abstracts: International momentum strategies. Is the international convergence of capital adequacy regulation desirable? Public Offerings of State-Owned And Privately-Owned Enterprises: An International Comparison
- Abstracts: Searching for a lens. Searching for executive leadership in biotechnology. Pricing U.S. North Atlantic Bluefin Tuna and Implications for Management