Taxes and Value: The Ongoing Research and Analysis Relating to

Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle

Seven years in the making, Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle guide provides a substantive contribution to the controversial issue of how to value pass-through entities. Authors Nancy Fannon and Keith Sellers present the findings of decades of academic research on the impact of taxes on firm value and demonstrate that historical market returns impound the effects of shareholder taxes. This research is used to demonstrate how these returns can be adjusted to estimate a cost of capital appropriate for the valuation of a pass-through entity. There are no easy answers to valuing pass-through entities and the research is both dense and ongoing. However, the breadth and depth of information presented in this guide is deep and provides appraisers the ability to make informed inferences to arrive at reasonable valuation conclusions. This guide brings the academic research together in one place and assists the profession in moving forward on its long-struggling quest to solve the pass-through entity valuation puzzle.

Country	USA
Binding	Hardcover
EAN	9781621500506
ISBN	1621500500
Label	Business Valuation Resources
Manufacturer	Business Valuation Resources
NumberOfItems	1
NumberOfPages	156
PublicationDate	2015-04-02
Publisher	Business Valuation Resources
Studio	Business Valuation Resources
ReleaseDate	0000-00-00

Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle