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 3 of 3 for “"Income Shifting"”.
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… wealth, is to minimize the 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 …
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Essays on innovation and public policy
… how tax rates on patent- and trademark-related income affect where patents and trademarks are located internationally. I study how changes in patent and trademark tax rates in various countries altered the flow of patents and trademarks in and out of the countries. Using data on patent and …
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Tax Incentives and Fair Value Accounting for Intangible Assets
Using hand-collected data from purchase price allocations, I examine whether tax incentives influence the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on …