Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"Corporate Tax Rates"”.
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Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
… is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and …
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Taxes and Product Market Outcomes: Asymmetric Effects of Tax Cuts on Winners v. Losers
… examines whether the differential effect of taxes on profitable versus loss-making firms affects their product prices and market share. Using data that allow for direct pricing and product tests - airline route and pricing data - I find evidence consistent with differential consequences of …
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Essays on international economics
… production to quantify the impact of changes in corporate tax rates on the location choice of multinational firms and aggregate outcomes. Our model and results show that the British and Swedish tax rate cuts of 2012 increased the welfare of their consumers around half a percentage point at the …
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A Comparative Study of FDI and Fiscal and Economic Factors in Austria, Ireland, and Norway
… that has influenced the inflow of FDI is the tax regime of the country that is receiving the investments (Simões et al., 2014). Many governments are using tax incentives, exemptions and lower tax rates as a tool to lure in foreign investors and to become an attractive place to put investments …
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In search of the incidence of the corporate tax on employment and wages: evidence from U.S. state tax reforms
… emerged recently following a series of corporate inversions designed to minimize corporate tax liabilities. Moreover, secular stagnation and ever-decreasing levels of corporate tax collections by federal and state jurisdictions in the U.S contributed to the resurgence of a widespread …
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Competing for Foreign Direct Investment Through Investment in Public Infrastructure
… public infrastructure, while the other uses its corporate tax rate to entice foreign firms. We model a monopolistic multinational firm, considering to set up a plant in one of two prospective host countries with segmented markets. Governments set policies before the multinational chooses its …
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… share of its income that is transferred through taxation to the various sovereign nations within which it does business. The profit maximizing firm attempts to maximize (minimize) taxable income in those jurisdictions where income tax burdens are the least (most) in such a way as to diminish the …