Personal tax view of capital structure

• The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage from the double taxation (corporate and personal) of income from equity.


Follow this link for all the terms related to capitaltax.

 Embedded terms in definition
Double taxation
 Related Terms
Ad valorem tax
After tax
After tax proceeds from sale of old asset
After tax profit margin
After tax real rate of return
Agency cost view
Alternative minimum tax
Average cost of capital
Average pre tax profit margin
Average tax rate
Bankruptcy cost view
Bankruptcy view
Before tax
Before tax profit margin
Break even tax rate
Capital account
Capital adequacy
Capital allocation decision
Capital appreciation
Capital asset
Capital asset pricing model
Capital budget
Capital budgeting
Capital cost allowance
Capital expenditure
Capital flight
Capital gain
Capital gains yield
Capital impairment rule
Capital lease
Capital loss
Capital market
Capital market efficiency
Capital market imperfections view
Capital market line
Capital rationing
Capital stock
Capital structure
Capital surplus
Change in net working capital
Complete capital market
Corporate tax view
Cost of capital
Cost of limited partner capital
Debt capital
Debt to capital ratio
Dedicated capital
Depreciation tax shield
Double tax agreement
Efficient capital market
Equity capital
Exchange rate risk capital budgeting
Financial or capital lease
Financial structure
Foreign tax credit
Gigo garbage in, garbage out in capital budgeting
Hard capital rationing
Human capital
Imputation tax system
Interest equalization tax
Interest tax shield
Invested capital
Investment tax credit
Issued share capital
Legal capital
Limited tax general obligation bond
Liquidity theory of the term structure
Marginal cost of capital
Marginal cost of capital schedule
Marginal tax rate
Mortgage tax
Net working capital
Net working capital recapture
Nondiversifiability of human capital
Opportunity cost of capital
Optimal capital structure
Other capital
Outstanding share capital
Pecking order view of capital structure
Perfect capital market
Perfect market view of capital structure
Perfect market view of dividend policy
Personal finance
Personal income
Personal trust
Pie model of capital structure
Planned capital expenditure program
Pre tax income
Pre tax profit on sales
Pro forma capital structure analysis
Progressive tax system
Real capital
Real options capital budgeting
Regressive tax
Regulatory capital
Risk capital budgeting
Short term tax exempts
Signaling view on dividend policy
Soft capital rationing
Sophisticated approaches to capital budgeting
Split rate tax system
Static theory of capital structure
Tabs tax anticipation bills
Taking a view
Tans tax anticipation notes
Target capital structure
Tax anticipation bills
Tax anticipation note
Tax basis
Tax books
Tax breaks
Tax clawback agreement
Tax deferral
Tax deferral option
Tax deferred
Tax deferred retirement plans
Tax differential view of dividend policy
Tax efficient portfolios
Tax exempt
Tax exempt sector
Tax free acquisition
Tax haven
Tax reform act of 1986
Tax shield
Tax swap
Tax timing option
Taxable capital gain
Term structure
Term structure of interest rates
Term structure of interest rates and volatility
Total capital
Traditional view of dividend policy
Two tier tax system
Uniform net capital rule
Value added tax
Venture capital
Weighted average cost of capital
Withholding tax
Working capital
Working capital management
Working capital ratio

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