Essays about: "Corporate tax rate"

Showing result 1 - 5 of 29 essays containing the words Corporate tax rate.

  1. 1. The driving forces of Venture Capital funding in Sweden - A longitudinal study of the determinants and principal components of Venture Capital funding in Sweden from 2001 to 2020

    University essay from Göteborgs universitet/Graduate School

    Author : Ludvig Streng; Mikael Örneblad; [2021-07-06]
    Keywords : Venture capital; funding; driving forces; Sweden; determinants; regression; OLS; stock market; interest; gdp growth; corporate tax; patent applications; innovation; labor market rigidity; principal component analysis; PCA;

    Abstract : This thesis analyses the driving forces of Venture Capital (VC) funding in Sweden over theyears 2001 - 2020. The driving forces of VC funding is an essential piece in understandinghow well the Swedish VC industry works and fulfills its purpose in the economy. Thisknowledge is missing in the literature. READ MORE

  2. 2. Corporate Tax Rates and Economic Growth- A panel study of private investment in the OECD countries

    University essay from Göteborgs universitet/Graduate School

    Author : André Esmaili; Kim Lif; [2021-06-30]
    Keywords : Corporate tax rate; Economic growth; GFCF; Cost of capital; Granger- causality; Panel cointegration;

    Abstract : MSc Economics.... READ MORE

  3. 3. There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Victor Karlsson; [2021]
    Keywords : tax avoidance; tax havens; multinational companies; corporate tax;

    Abstract : Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. READ MORE

  4. 4. The relationship between CSR performance and tax avoidance : Do firms view CSR expenses and tax payments as substitutes of complements and is the perception affected by firms' customer models?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Oskar Sjöström; André Sjögren; [2021]
    Keywords : Corporate social responsibility; ESG; Tax avoidance; Customer models; Corporate incentives;

    Abstract : We examine whether companies view CSR expenses and tax payments as substitutes or complements and if perceptions differ between close-to-market and business-to-business firms by looking at the relationship between CSR performance and tax avoidance. To investigate this, we use fixed effects regression models on an unbalanced dataset consisting of public firms with headquarters in the Nordics and UK. READ MORE

  5. 5. The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Linus Brattlöf; Ida Mbenga; [2021]
    Keywords : Corporate taxation; R D activity; R D expenditure; Innovation; Tax policy; Nascent established firms.;

    Abstract : Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&D activity. READ MORE