An analytical model of required returns to equity under taxation with imperfect loss offset
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- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
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KeywordsCorporate tax; depreciation; imperfect loss offset; cost of capital; uncertainty;
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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