Review Of Tax Shield Valuation And Its Application To Emerging Markets Finance
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Date
2023
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Publisher
Intechopen
Abstract
Due to the existence of tax-deductible expenses, a tax advantage, called tax shield, arises. The aim of the chapter is to identify and define the well-known approaches associated with tax shield, mainly interest tax shield and to analyze the approaches to quantify the present value of interest tax shields. Finally, we identify those that can be used in the conditions of emerging markets.
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Keywords
Computers, Business & Productivity Software, Accounting & Finance