Essays about: "corporate income tax"

Showing result 1 - 5 of 19 essays containing the words corporate income tax.

  1. 1. How do listed non-financial companies adjust their capital structure after an increase in corporate income tax rate?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Tim Wulff; Anthony Reichey; [2017]
    Keywords : Capital structure; Leverage; Corporate income tax; Dynamic trade-off theory; Tax shield; Business and Economics;

    Abstract : Purpose: The purpose of this study is to investigate how listed non-financial companies in the German and French markets adjust their leverage after corporate income tax increases. Methodology: We performed a panel data regression analysis with a difference-in-differences approach based on Heider & Ljungqvist (2015) and Schandlbauer (2016). READ MORE

  2. 2. Corporate Tax Inversions and Reputational Costs - A Study on Board-Level Patriotism and the Decision to Expatriate

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Alexander Gjörup; Gustav Nilsson; [2016]
    Keywords : Tax Avoidance; Tax Inversion; Board Nationality; Reputational Costs; Under Sheltering Puzzle; Business and Economics;

    Abstract : Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the shareholder value creation aspect of U.S. READ MORE

  3. 3. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing; Transfer Pricing Adjustments; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  4. 4. Corporate Income Tax Rate and Foreign Direct Investment : The Case of Southern African Economies

    University essay from Umeå universitet/Nationalekonomi

    Author : Lackson Daniel Mudenda; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  5. 5. Cross-country differences in self-employment rates: A panel data study on the relation between entrepreneurship, taxes and institutions within the OECD.

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Emilie Toresson Grip; [2014]
    Keywords : tax; entrepreneurship; panel data; institutions; OECD; Business and Economics;

    Abstract : This essay provides an analysis of the relation between entrepreneurship, taxes and institutions. Based on endogenous growth theory, the entrepreneur, as a provider of innovations, is expected to have an essential impact on economic growth. READ MORE