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A corporate bond pays 6.65% interest. What rate would a municipal bond have to pay to be equivalent on an after-tax basis, assuming a 25% marginal tax bracket?

a. 4.9875%
b. 5.487%
c. 7.9875%
d. 8.866%

1 Answer

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Final answer:

To find the after-tax equivalent yield of a municipal bond compared to a corporate bond paying 6.65% interest for an individual in the 25% tax bracket, you calculate the tax-equivalent yield. The municipal bond would need to pay 8.866% to be equivalent, which corresponds to option d.

Step-by-step explanation:

Understanding Municipal Bond Tax-Equivalent Yield

To determine the equivalent after-tax yield of a municipal bond compared to a corporate bond, we use the tax-equivalent yield formula:

Tax-Equivalent Yield = (Corporate Bond Interest Rate) / (1 - Marginal Tax Rate)

In this scenario, the corporate bond pays 6.65% interest and the individual is in a 25% marginal tax bracket. Plugging these values into the formula gives us:

Tax-Equivalent Yield = 6.65% / (1 - 0.25)

Completing the calculation:

Tax-Equivalent Yield = 6.65% / 0.75

Tax-Equivalent Yield = 8.866%

Therefore, the municipal bond would need to pay an after-tax equivalent yield of 8.866% to be equivalent to the corporate bond yielding 6.65% for someone in a 25% marginal tax bracket.

The correct answer to the student's question is option d. 8.866%.

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