Using the Black-Scholes Option Model in Tax Valuation

Posted: 7 Dec 2002 Last revised: 27 Dec 2013

See all articles by William A. Raabe

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

Gerald E. Whittenburg

San Diego State University

Martha S. Doran

San Diego State University - Accountancy

Date Written: December 2, 2002

Abstract

William A. Raabe, Gerald E. Whittenburg, and Martha Doran demonstrate that the use of the Black-Scholes valuation formula is rarely appropriate for use in tax litigation and recommend that other methodologies be used by the courts.

Keywords: valuation, tax valuation, black-sholes, tax litigation

JEL Classification: D46, E62, G12, H25, K34, K41

Suggested Citation

Raabe, William A. and Whittenburg, Gerald E. and Doran, Martha S., Using the Black-Scholes Option Model in Tax Valuation (December 2, 2002). Tax Notes, Vol. 97, No. 10, P. 1187, December 2, 2002. Available at SSRN: https://ssrn.com/abstract=359800

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

Gerald E. Whittenburg (Contact Author)

San Diego State University ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States
619-594-5693 (Phone)

Martha S. Doran

San Diego State University - Accountancy ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States

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