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A review of taxes and corporate finance

Publication ,  Journal Article
Graham, JR
Published in: Foundations and Trends in Finance
December 1, 2005

This paper reviews domestic and multinational corporate tax research. For each topic, the theoretical arguments explaining how taxes can affect corporate decision-making and firm value are reviewed, followed by a summary of the related empirical evidence and a discussion of unresolved issues. Tax research generally supports the hypothesis that high-tax rate firms pursue policies that provide tax benefits. Many issues remain unresolved, however, including understanding whether tax effects are of first-order importance, why firms do not pursue tax benefits more aggressively, and whether corporate actions are affected by investor-level taxes. © 2006 J.R. Graham.

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Published In

Foundations and Trends in Finance

DOI

EISSN

1567-2409

ISSN

1567-2395

Publication Date

December 1, 2005

Volume

1

Issue

7

Start / End Page

573 / 691
 

Citation

APA
Chicago
ICMJE
MLA
NLM
Graham, J. R. (2005). A review of taxes and corporate finance. Foundations and Trends in Finance, 1(7), 573–691. https://doi.org/10.1561/0500000010
Graham, J. R. “A review of taxes and corporate finance.” Foundations and Trends in Finance 1, no. 7 (December 1, 2005): 573–691. https://doi.org/10.1561/0500000010.
Graham JR. A review of taxes and corporate finance. Foundations and Trends in Finance. 2005 Dec 1;1(7):573–691.
Graham, J. R. “A review of taxes and corporate finance.” Foundations and Trends in Finance, vol. 1, no. 7, Dec. 2005, pp. 573–691. Scopus, doi:10.1561/0500000010.
Graham JR. A review of taxes and corporate finance. Foundations and Trends in Finance. 2005 Dec 1;1(7):573–691.
Journal cover image

Published In

Foundations and Trends in Finance

DOI

EISSN

1567-2409

ISSN

1567-2395

Publication Date

December 1, 2005

Volume

1

Issue

7

Start / End Page

573 / 691