On Sat, 2008-08-30 at 16:08 -0700, Michael Perelman wrote:
> I have written a couple times about the irrationality of stock buybacks 
> from the standpoint of corporations using their money to manipulate stocks 
> in expectation of higher bonuses. [...]

Stock buybacks are strictly equivalent to dividends from an economics
point of view: it's just a way to move money from the company to the
shareholders.

The real meat of the issue is the tax regim for the company and
shareholders in both case. Dividend tax regime tend to be well known,
unfortunately for stock buybacks it's not clear to me at all. I suspect
at least some shareholders benefit more from buybacks in some way,
wikipedia mention stock option holders:

http://en.wikipedia.org/wiki/Treasury_stock

But there's probably more to it, any taker?

Laurent

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