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[DOCX File]Statutory Accounting Principles Working Group
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2. Liquidated value of the assets minus or plus capital gains tax. Gordon Growth Model: FCF(n+1) / (Cost of Capital – % expected growth (g) in FCF from n+1 onward forever). Also FCFn * (1+ g) Primary strength: Provides quantitative analysis of future risk and reward.
capital gains and dividend taxes

[DOC File]Dividends, Instructor's Manual
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The tax rates on cash dividends were higher than the tax rates on long-term capital gains before 2003. In addition, capital gains tax can be delayed until the stocks are sold (time value of money) or can be avoid if stocks are passed to beneficiaries provided the original owner passes away. Result: the lower the cash dividend, the better the stock
are dividends capital gain

[DOC File]Finance 303 – Financial Management
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Preferential tax treatment of dividends and capital gains may provide economic incentives for capital investment. However, these provisions may also diminish the perceived horizontal equity of the tax system. This often includes the basic cost to maintain a household of modest means and could include differences among geographic locations ...
capital gain dividends vs dividend from securities

[DOC File]Tax Policy Concept Statement No. 4 — Guiding Principles ...
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xcerpt from IRS Topic 404 – Dividends: Return of Capital. Distributions that qualify as a return of capital aren't dividends. A return of capital is a return of some or all of your investment in the stock of the company. A return of capital reduces the adjusted cost basis of your stock. For information on basis of assets, refer to Topic No. 703.
long term capital gain an ordinary dividend

Chapter 7
1) For 2003, dividends are also taxed at the same rate as capital gains. 2) Even if dividends are taxed at same rate as capital gains, effective rate on dividends is higher since taxed in year paid rather than when sell stock. 1. Firms w/o excess cash => to increase dividends must: a. Ex. Assume: Tax rate for on ordinary income is 25%
capital gain distributions

[DOC File]Chapter 16 - Dividends
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To the extent that the government taxes dividends differently than capital gains, this can, in theory, affect a company’s payout policy. Attempts to empirically analyze whether taxes affect dividend decisions are complicated by the fact that marginal tax rates of investors are difficult to observe.
dividend capital gain tax rate

Are Dividends or Capital Gains Better? - Retire Certain
Repurchases are most advantageous when there is a wide differential between the tax rate on ordinary income (including dividends) and capital gains. In 2000, the top tax rate on dividends was 39.6% versus 20% on most capital gains. In 2001, the tax laws were changed, and the top rate on dividends is scheduled to decline to 35%, with no change ...
dividend income vs capital gains

Chapter 5: Factors Influencing Dividends
Stock repurchase, stock dividends and stock splits. Chapter 15. Capital structure. Business risk vs. financial risk. ... [15,000 - 2,940] = 12,060 is the capital gains (taxable); 12,060*(0.4) = 4,824 is the capital gains tax; the last term of 2,000 is the recapture of net working capital, which was invested at t = 0; after tax terminal cash ...
are dividends considered capital gains

[DOC File]Chapter 1 -- An Introduction To Financial Management
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For dividends and capital gains taxed at preferential tax rates, the preferential tax rate is 0 percent, 15 percent, or 20 percent. The preferential tax rates vary with the taxpayer’s filing status and income as determined by tax brackets specific for preferential income.
capital gains and dividend taxes

Dividends vs capital gains tax