Tax-Free Interest on Ee Bonds Unnoticed New Tax BreakA giant new tax break has just come on the scene that will probablyslip by virtually unnoticed...Porter, Sylvia
Note that most bonds are not risk-free, so the discount rate includes a premium on the specific...
An interest expense is the cost incurred by an entity for borrowed funds. Interest expense is a non-operating expense shown on the income statement. It represents interest payable on any borrowings—bonds, loans, convertible debt or lines of credit. It is essentially calculated as the interest r...
1、coupon rate：票息率，面值100，年化5%，还款人每年还5块 2、interset rate：可以简单理解成YTM（...
They could, for example, offer an incentive in the form of a 3-4% interest rate on bonds, and even make them tax-free eventually. 比如,它们可以为债券提供3—4%的利率激励,甚至给他们完全免税的待遇。 ProjectSyndicate The greatest risk to bond holders is that inflation will rise again, ...
Anoption contractgiving theholdertobuy(for acall) orsell(for aput) asecuritywith a certaininterest rateat a givenstrike priceon or before theexpiration date. An interest-rate option is useful tohedgetheinterest rate riskinherent toportfoliosconsisting mainly ofbonds. ...
Interest earned on certain U.S. savings bonds, such as Series EE and Series I bonds, is exempt from state and local income taxes. Government bonds such as Series HH bonds and Treasury Inflation-Protected Securities (TIPS) may also be tax-exempt. ...
Zero-coupon bonds also have unique tax implications. Even though no periodic interest payment is made on a zero-coupon bond, the annual accumulated return is considered to beincomeand is taxed as interest income. The bond is assumed to gain value as it approaches maturity, but this gain in ...
6.1.3Incometaxconsiderations Q:Municipalbondsarecertainlynotdefault-free,whytheyhavehadlowerinterestratesthanU.S.Treasurybonds? Theexplanationliesinthefact: Interestpaymentsonmunicipalbondsareexemptfromfederalincometaxes.Or,themunicipalbondsaregivenataxadvantagethatraisestheirafter-taxexpectedreturnrelativetoTreasurybonds...
Implicit tax rates priced in the cross section of municipal bonds are approximately two to three times as high as statutory income tax rates, with implicit... ANDREW,ANG,VINEER,... - 《Journal of Finance》 被引量: 117发表: 2010年 Determinants of interest rates on tax-exempt hospital bonds...