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Author : Hovick Shahnazarian
Publisher :
ISBN 13 : 9789187268304
Total Pages : 112 pages
Book Rating : 4.2/5 (683 download)
Download or read book Three Essays on Corporate Taxation written by Hovick Shahnazarian and published by . This book was released on 1996 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Fabian Rose
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (138 download)
Download or read book Three Essays on International Corporate Taxation written by Fabian Rose and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carlos Espina
Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.:/5 (697 download)
Download or read book Three Essays on Corporate Taxation and Aggregation Under Firm Heterogeneity written by Carlos Espina and published by . This book was released on 2010 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George Contos
Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (246 download)
Download or read book Three Essays on the Effects of Taxation on Corporate Financial Policy written by George Contos and published by . This book was released on 2007 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Masanori Orihara
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (951 download)
Download or read book Three Essays on Taxation and Corporate Finance: Evidence from Japan written by Masanori Orihara and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Harry Gunnison Brown
Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.3/5 (91 download)
Download or read book Three Essays on the Taxation of Unearned Incomes written by Harry Gunnison Brown and published by . This book was released on 1925 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: In three essays the author discusses whether taxation can be used as a tool for obtaining and perpetuation of economic democracy, and if so, what system of taxation is the best for the end in view.
Author : Pierre-Pascal Gendron
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)
Download or read book Essays on Corporate Taxation and the Firm written by Pierre-Pascal Gendron and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Three essays treat various issues in understanding and evaluating firm behaviour in response to taxation. Essay I analyzes capital taxation in a dominant firm model. Essay II analyzes corporate tax refunds in an oligopolistic supergame model. Essay III analyzes the impact of tax asymmetries on investment decisions in a neoclassical model. Essay I proposes a two-stage dominant firm model which allows for cost-reducing investment by the dominant firm prior to quantity competition. Market structure is endogenous, and accommodated and impeded entry equilibria with and without underinvestment are characterized. Tax effects are generally consistent with economic theory but special cases arise: for example, (i) small tax changes alter market structure through entry or exit; (ii) some tax changes have no impacts on market variables; and (iii) a subsidy to non-producing fringe is welfare-improving. The analysis emphasizes the importance of market discontinuities. Essay II proposes a particular collusive equilibrium in a repeated oligopoly model with homogeneous quantity-setting firms. The industry sustains tacit collusion by using credible and severe punishments of deviations. The paper focuses on the impact of changing the refundability of tax losses. The analysis of the most collusive equilibrium with losses indicates that a tax policy which increases refundability reduces industry output, increases market price, and therefore strengthens tacit collusion. In addition, the policy increases government revenue and reduces social welfare. Essay III develops theoretical expressions for the user cost of capital in the presence of tax asymmetries. An empirical model is developed to estimate the probability of a given tax status on the basis of firm characteristics. A structural switching regression model of the firm's demand for capital goods is developed next. This model uses estimated probabilities as inputs and is utilized to investigate the potential endogeneity of the cost of capital using a balanced panel of Canadian companies. Results suggest that tax status affects the firms' capital acquisition behaviour.
Author : Francisco Gil-Díaz
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.:/5 (287 download)
Download or read book Three Essays on the Taxation of Capital written by Francisco Gil-Díaz and published by . This book was released on 1982 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kerry Ruth Pattenden
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.:/5 (222 download)
Download or read book Tax Effects in Corporate Finance written by Kerry Ruth Pattenden and published by . This book was released on 2000 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Neil Bruce
Publisher : Routledge
ISBN 13 : 1000385299
Total Pages : 138 pages
Book Rating : 4.0/5 (3 download)
Download or read book Three Essays on Taxation in Simple General Equilibrium Models written by Neil Bruce and published by Routledge. This book was released on 2021-12-20 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1984, examines the use of simple general equilibrium models in analysing the effects of taxes. The replacement of the earlier partial equilibrium approach has yielded numerous insights and conclusions, and these are examined here alongside the simple general equilibrium reasoning.
Author : Rebecca Elizabeth Zarutskie
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.:/5 (547 download)
Download or read book Essays in Corporate Finance and Taxation written by Rebecca Elizabeth Zarutskie and published by . This book was released on 2003 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation is a collection of three essays which address several questions in corporate finance and taxation. The first essay uses a panel dataset of balance sheet and income information, taken from the tax returns of U.S. corporations, to study the relationship between bank competition and the financing of firms. Over the period 1987 to 1998, I find that in more competitive banking markets firms use less outside debt and more inside debt and equity than firms in less competitive banking markets. The evidence is consistent with models in which market power provides banks with implicit equity stakes in their borrowers, making banks more willing to begin lending relationships with borrowers whose projects are characterized by substantial asymmetric information or delayed payoffs. In the second essay, I reconsider the distortionary impact that the U.S. corporate and personal tax systems may have on organizational form choices by firms. I show that when Project choice is endogenous and when one considers the non-linear nature of the corporate tax schedule, it is not necessarily inefficient for a firm to choose to be a pass-through entity rather than a non-pass-through entity in response to differences in after-tax returns between the two entity types. I provide empirical evidence that is consistent with this theoretical point by examining the behavior of a sample of S corporations and C corporations. The third essay is co-authored with Daniel Bergstresser and James Poterba. In this essay, we use a panel dataset of mutual fund characteristics and returns from Morningstar, Inc. to develop measures of the effective capital gains tax burden mutual fund investors face on unrealized capital gains in mutual funds. We explore the determinants of the effective capital gains tax burdens and the impact they have on net inflows of savings into mutual funds.
Author : Kirsten Abram Cook
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (69 download)
Download or read book Three Essays on Taxation written by Kirsten Abram Cook and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax rate. The Taxpayer Relief Act of 1997 reduced the long-term capital gains tax rate. News of this rate reduction reached investors in late April to early May of 1997. During the week of this event, firms with appreciated stock positions, average holding periods of at least one year, and individual marginal investors reported lower returns than companies lacking one or more of these characteristics. The second essay builds on recent research reporting that firms establish target capital structures by weighing the costs and benefits of debt and that adjustment costs dictate how rapidly companies move toward optimal leverage ratios. If tax considerations impact debt structures adjust more rapidly than companies below the goals because low-tax firms have less need of interest deductions to decrease tax burdens and, thus, sacrifice less tax benefit when retiring debt. The third essay demonstrates that manufacturing firms manipulate production to manage earnings and examines whether tax incentives magnify or temper this strategy. Companies that exceed the quarterly consensus analyst forecasts absent the earnings effects of discretionary inventory changes cut production and create an earnings cookie jar for future quarters. For this sub-sample, companies make larger discretionary inventory decreases as the marginal tax rates rise in the fourth quarter relative to the first three quarters. In contrast, the sub-sample of firms that miss income goals without manipulating production use discretionary inventory increases to enhance earnings and potentially reach benchmarks. Higher tax rates do not impede miss firms from managing earnings upward; however, considerations of tax timing dissuade these companies from opportunistically manipulating production in the fourth quarter.
Author : Xiaoying Wang
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Three Essays on International Corporate Income Taxation written by Xiaoying Wang and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joonook Choi
Publisher :
ISBN 13 :
Total Pages : 286 pages
Book Rating : 4.:/5 (845 download)
Download or read book Three Essays on Taxation in an Open Economy written by Joonook Choi and published by . This book was released on 1995 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Chun-uk Ch'oe
Publisher :
ISBN 13 :
Total Pages : 286 pages
Book Rating : 4.:/5 (112 download)
Download or read book Three Essays on Taxation in an Open Economy written by Chun-uk Ch'oe and published by . This book was released on 1995 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Benjamin Bell
Publisher : Legare Street Press
ISBN 13 : 9781019746301
Total Pages : 0 pages
Book Rating : 4.7/5 (463 download)
Download or read book Three Essays On Taxation Of Income written by Benjamin Bell and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of three essays on the subject of taxation by renowned Scottish surgeon and author Benjamin Bell. The book provides a detailed analysis of the impact of taxation on income, the national debt, and agriculture, and includes insightful remarks on the state of the economy and public finances. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : Md Rafi Hossain
Publisher :
ISBN 13 : 9781085590815
Total Pages : 110 pages
Book Rating : 4.5/5 (98 download)
Download or read book The U.S. Corporate Tax Debate written by Md Rafi Hossain and published by . This book was released on 2019 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: My dissertation comprises of three essays in the field of public economics. The first essay investigates the employment effects of corporate taxation at the industry level; Specifically, do corporate taxes affect employment rates at the industry level and are the effects consistent across industries? This paper uses an identification strategy that exploits variation in corporate income tax rates across U.S. states and tries to understand how they impact industry employment at the county level with contiguous counties straddling state borders acting as controls. The results show that any change in the corporate tax rate affect the employment rate in goods producing sectors, but employment rate within the service sectors is only affected by an increase, and not decreases, in the corporate tax rates.The second essay is the first of its kind using the same variation in state corporate tax rates to investigate if they have any explanatory power in predicting variations in CEO pay. Specifically, this paper allows us to shed light on whether corporate tax cuts boost CEO pay? This paper, by using a difference-in-difference (DID) set up over the period 1994 to 2015, finds that corporate tax cuts statistically affect CEO pay among all publicly traded firms in the U.S. The magnitude of the effect increases among the S&P 500, S&P 100 and some tax avoiding firms. The paper further presents some interesting findings using three different measures of executive compensation.Lastly, the third essay empirically investigates whether the variation in state corporate tax rates across the US economy has any explanatory power in predicting variations in research and development expenditure across firms. The paper uses an identification strategy that exploits variation in corporate income tax rates across U.S. states and tries to understand how it impacts firm level R&D activity by using a difference-in-difference set up. Compustat data for all U.S. firms over the period starting from 1994 to 2014 are used to test this hypothesis. The results suggest that corporate tax cuts does not affect R&D expenditures among all publicly traded firms in the U.S. while an increase in the tax rate leads to a decrease in R&D spending.
