Comparative Valuation and the Effect of the Bush Tax Proposal

Business Valuation Resources, Vol. 9, No. 3, pp. 1-6, March 2003

Posted: 29 Aug 2009 Last revised: 3 Mar 2010

See all articles by Terrance Jalbert

Terrance Jalbert

University of Hawaii - Department of Business Administration

William Dukes

affiliation not provided to SSRN

Date Written: 2003

Abstract

In a recent paper written by one of the authors of this article and published in the American Business Review ('the Paper'), Terrance Jalbert examines the comparative valuation of firms subject to pass-through taxation and firms subject to double taxation. This article discusses the Paper, using it to examine implications of President Bush’s recent proposal to eliminate taxes on companies’ dividend distributions.

Keywords: capital structure, dividend policy, taxation

JEL Classification: G30

Suggested Citation

Jalbert, Terrance and Dukes, William, Comparative Valuation and the Effect of the Bush Tax Proposal (2003). Business Valuation Resources, Vol. 9, No. 3, pp. 1-6, March 2003, Available at SSRN: https://ssrn.com/abstract=1463926

Terrance Jalbert (Contact Author)

University of Hawaii - Department of Business Administration ( email )

808-974-7456 (Phone)

William Dukes

affiliation not provided to SSRN ( email )

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