Tax shield value

Hi,

Unlevered firm value (FVu) is generally agreed to be equal to levered firm value (FVl) - tax shield value (VTS). So FVl is greater than FVu, thanks to tax benefits. Ultimately, this greater value (VTS) benefits to shareholders (as debtholders revenue is generally fixed, idem for preferred stock holders). This means equity value is greater when existing VTS.

If this is all correct, then I would have 2 questions: - VTS adds up to equity on L&E side, would it be considered as a tax debtor on asset side, to get equilibrium? - By default, is VTS already included in equity (hence we focus on levered values)? If not it would mean by default we whether focus on unlevered values or consider tax shield as null in balance sheet equilibrium.

Thank you

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