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.
Results
Showing 1 to 20 of 64 for “"corporate tax"”.
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Using corporate tax regimes to promote economic growth and development: a legal analysis of the Nigerian corporate tax regime.
… this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified …
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The Effect of Innovation on Corporate Tax Avoidance
… body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have …
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Corporate Tax Planning: Measurement, Incentives and Governance Effects
This research reviews the existing Tax Planning (TP) measures and explores the consistency of UK firms’ engagement in TP; evaluates incentives for TP and its value relevance in a signalling theory framework; and studies corporate governance effects on TP for the firms in an institutional theory …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
<p>Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, …
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The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?
… behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior …
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Investigating the relationship between corporate tax avoidance and corporate culture in large South African companies
… are equally aggressive in their pursuit of corporate tax avoidance, which explains intensive research on the determinants of tax avoidance. Many determinants have been investigated, but the process of tax avoidance, and the relationships between corporate tax avoidance, longtermism …
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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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The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies
… of a group of companies. Investors have tax and non-tax reasons for conducting business using an IHC, and, depending on the reasons, they determine the location of the IHC based on the characteristics of potential host countries. This thesis analyses the suitability of the South African …
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Corporate taxation and investment in South Africa
This thesis investigates some aspects of corporate taxation and firm-level investment in South Africa. The thesis uses specially constructed and unique datasets to draw insights on the link between corporate tax changes and firm-level investment and as well as the efficiency of capital allocation …
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Corporate taxation and investment in South Africa
This thesis investigates some aspects of corporate taxation and firm-level investment in South Africa. The thesis uses specially constructed and unique datasets to draw insights on the link between corporate tax changes and firm-level investment and as well as the efficiency of capital allocation …
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Industrial revenue bonds: tests of capital structure theory and segmentation of the tax-exempt bond market
Industrial revenue bonds (IRBs) possess special tax characteristics which provide an opportunity to test the interest tax shield hypothesis of Modigliani and Miller [1963]. The announcement day excess returns for IRB issues reflect a positive significant market reaction. However, this excess return …
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Costs and benefits of electricity subsidies in Uganda
… urban end-users. Secondary data on excise and corporate tax collections and electricity subsidies provided to end-users in Uganda during period are statistically analysed for relational effects using Ordinary Least Square regression models. The respective estimators in the relationship reveal …
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Analyst Coverage and Tax Reporting Aggressiveness
The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are …
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Three Essays in Macroeconomics
… macroeconomics. The first essay is on optimal taxation and capital structure, the second essay is on firm dynamics, and the third essay is on financial crises. The first essay clarifies the role of the corporate income tax: as a form of double taxation) for achieving socially optimal …
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