The Character and Determinants of Corporate Capital Gains

Topics:
Taxes
Tags:
Finance,
Financial Planning,
Free Trade,
Taxes
Source:
National Bureau of Economic Research

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Overview: This paper analyzes how corporate capital gains taxes affect the capital gain realization decisions of firms. The paper outlines the tax treatment of corporate capital gains, the consequent incentives for firms with gains and losses, the efficiency consequences of these taxes in the context of other taxes and capital market distortions, and the response of firms to these incentives. An analysis of firm-level investment and property, plant, and equipment (PPE) disposal decisions and gain recognition behavior similarly suggests an important role for these taxes in determining when firms raise money by disposing of assets and realizing gains.

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Format: PDF | Size: 315KB | Date: Dec 2003 | Pages: 38

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