Concepedia

Valuation Discounts

Valuation Discounts is a reduction in the appraised value of an interest in a closely held business or real estate holding for estate tax purposes, attributable to lack of marketability and lack of control, which distinguishes it from full fair market value assessments.

161

Publications

9.9K

Citations

295

Authors

200

Institutions

Publications per year

2017–2026

20

Parents

Children

Publications

161

Why the Far-Distant Future Should Be Discounted at Its Lowest Possible Rate

Martin L. Weitzman · Journal of Environmental Economics and Management · 1998 · 973 citations

, , +13

Eliciting individual discount rates

Maribeth Coller, Melonie B. Williams · Experimental Economics · 1999 · 553 citations

, , +12

Eliciting Individual Discount Rates

Maribeth Coller, Melonie B. Williams · Experimental Economics · 1999 · 440 citations

, , +12

The Discounting of Discounts and Promotion Thresholds

Lee G. Cooper · Journal of Consumer Research · 1992 · 360 citations · Full text

, , +16

Fairness and Discounts: The Subjective Value of a Bargain

Peter R. Darke, Darren W. Dahl · Journal of Consumer Psychology · 2003 · 275 citations

, , +9

1–5 of 161

Authors

295

  1. MH
    Merton H. Miller

    University of Chicago, United States

    3 publications · 347 citations

    3

    h-index

  2. GM
    Giacomo Morri

    Bocconi University, Italy

    3 publications · 51 citations

    3

    h-index

  3. NC
    Nai‐Fu Chen

    West Anhui University, China

    3 publications · 347 citations

    3

    h-index

  4. AP
    Anthony Pennington‐Cross

    Marquette University, United States

    3 publications · 234 citations

    3

    h-index

  5. RK
    Raymond Kan

    University of Toronto, Canada

    3 publications · 347 citations

    3

    h-index

1–5 of 295

Institutions

200

  1. Columbia University

    New York, United States

    5 h-index

    11 publications

    634 citations

  2. Bocconi University

    Milan, Italy

    4 h-index

    6 publications

    97 citations

  3. Cornell University

    Ithaca, United States

    4 h-index

    4 publications

    231 citations

  4. Ludwig-Maximilians-Universität München

    Munich, Germany

    3 h-index

    3 publications

    183 citations

  5. University of Hong Kong

    Pok Fu Lam, Hong Kong

    3 h-index

    4 publications

    411 citations

  6. Johns Hopkins University

    Baltimore, United States

    3 h-index

    3 publications

    300 citations

  7. University of South Carolina

    Columbia, United States

    3 h-index

    3 publications

    1.1K citations

  8. College of Business Administration

    Riga, Latvia

    3 h-index

    3 publications

    124 citations

1–8 of 200

Venues

  1. SSRN Electronic Journal

    Repository · 21 publications · 501 citations

    15

    h-index

  2. Journal of Business Finance &amp Accounting

    9 publications · 269 citations

    9

    h-index

  3. Journal of Real Estate Research

    JRER · 8 publications · 702 citations

    8

    h-index

  4. The Journal of Finance

    7 publications · 694 citations

    7

    h-index

  5. Real Estate Economics

    4 publications · 233 citations

    4

    h-index

1–5