{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/71405"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/71405","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"The Shifting of Corporate Capital Acquisition Tax Subsidies: An Empirical Analysis","abstract":"This study investigates whether corporations shift the benefits associated with capital acquisition tax subsidies, and whether such shifting behavior is affected by the competitive pressures in the marketplace (as reflected by industry barriers to entry). The capital acquisition tax subsidy is defined as the sum of the tax savings derived from the investment tax credit and accelerated (or excess tax) depreciation deductions, as disclosed in corporate financial statements.","abstract_html":"This study investigates whether corporations shift the benefits associated with capital acquisition tax subsidies, and whether such shifting behavior is affected by the competitive pressures in the marketplace (as reflected by industry barriers to entry). The capital acquisition tax subsidy is defined as the sum of the tax savings derived from the investment tax credit and accelerated (or excess tax) depreciation deductions, as disclosed in corporate financial statements.","abstract_has_math":false,"creators":["Craig, Caroline Kern"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014-12-16T06:41:21Z","date_published":"2014-12-16T06:41:21Z","updated_at":"2026-07-22T22:26:04Z","subjects":["Business Administration, Accounting","Economics, Finance"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(UMI)AAI8803008"],"render_values":[{"text":"(UMI)AAI8803008","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/71405","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Craig, Caroline Kern"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2014-12-16T06:41:21Z","10000-01-01","1987"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting","Economics, Finance"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/71405","(UMI)AAI8803008"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["This study investigates whether corporations shift the benefits associated with capital acquisition tax subsidies, and whether such shifting behavior is affected by the competitive pressures in the marketplace (as reflected by industry barriers to entry). The capital acquisition tax subsidy is defined as the sum of the tax savings derived from the investment tax credit and accelerated (or excess tax) depreciation deductions, as disclosed in corporate financial statements.","A theoretical framework is developed to explain why firms receiving capital acquisition tax subsidies could be expected to shift the associated benefits to others. Specifically, it is argued that the threat of competition from potential market entrants will induce subsidy recipients to pass on the related benefits to parties outside the corporation.","The study's methodology chapter develops an inferential multiple regression model to test for the presence of the shifting phenomenon and the related "barrier" effect. The study investigates the corporate shifting response of domestic manufacturers during the period 1973-1985, inclusive, using a pooled time-series and cross-sectional research design.","The study's empirical results do not provide evidence in support of the capital acquisition tax subsidy shifting phenomenon.","Made available in DSpace on 2014-12-16T06:41:21Z (GMT). No. of bitstreams: 1 8803008.pdf: 5656212 bytes, checksum: 13ee0c1b88052a9893806015c076c629 (MD5) Previous issue date: 1987","Embargo set by: Seth Robbins for item 71571 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","151 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987."]},{"key":"dc:title","label":"Title","values":["The Shifting of Corporate Capital Acquisition Tax Subsidies: An Empirical Analysis"]}]}],"canonical_facts":{"dc:creator":["Craig, Caroline Kern"],"dc:date":["2014-12-16T06:41:21Z","10000-01-01","1987"],"dc:description":["This study investigates whether corporations shift the benefits associated with capital acquisition tax subsidies, and whether such shifting behavior is affected by the competitive pressures in the marketplace (as reflected by industry barriers to entry). The capital acquisition tax subsidy is defined as the sum of the tax savings derived from the investment tax credit and accelerated (or excess tax) depreciation deductions, as disclosed in corporate financial statements.","A theoretical framework is developed to explain why firms receiving capital acquisition tax subsidies could be expected to shift the associated benefits to others. Specifically, it is argued that the threat of competition from potential market entrants will induce subsidy recipients to pass on the related benefits to parties outside the corporation.","The study's methodology chapter develops an inferential multiple regression model to test for the presence of the shifting phenomenon and the related "barrier" effect. The study investigates the corporate shifting response of domestic manufacturers during the period 1973-1985, inclusive, using a pooled time-series and cross-sectional research design.","The study's empirical results do not provide evidence in support of the capital acquisition tax subsidy shifting phenomenon.","Made available in DSpace on 2014-12-16T06:41:21Z (GMT). No. of bitstreams: 1 8803008.pdf: 5656212 bytes, checksum: 13ee0c1b88052a9893806015c076c629 (MD5) Previous issue date: 1987","Embargo set by: Seth Robbins for item 71571 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","151 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1987."],"dc:identifier":["http://hdl.handle.net/2142/71405","(UMI)AAI8803008"],"dc:subject":["Business Administration, Accounting","Economics, Finance"],"dc:title":["The Shifting of Corporate Capital Acquisition Tax Subsidies: An Empirical Analysis"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:26:04Z"}