The Shifting of Corporate Capital Acquisition Tax Subsidies: An Empirical Analysis

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.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Craig, Caroline Kern

• Business Administration, Accounting
• Economics, Finance

Identifier

(UMI)AAI8803008

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71405