Unrestricted.2016-11-142011-02-182016-11-141997-08http://hdl.handle.net/2346/20003Much work has been done on the optimal capital structure and valuation of the firm. The literature contains examinations of the valuation and optimal capital structure of the firm under various federal tax systems. The vast majority of all valuation literature has explored the optimal capital structure and valuation under the double taxation system. The goal of this dissertation is to develop and test valuation equations and optimal capital structure conditions for firms subject to double taxation and pass-through taxation. A discussion of these two taxation methods follows.application/pdfengDividendsCorporationsBusiness enterprisesDouble taxationDissertation