Essays about: "Corporate tax rate"

Showing result 16 - 20 of 33 essays containing the words Corporate tax rate.

1. 16. The Macroeconomic Determinants of Venture Capital Investments

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Christopher Brandeborn; Filip Mathson; [2017]
   Keywords : Venture Capital; Fundraising; Cross-country comparison;

   Abstract : In this paper, we aim to contribute to the work around different macroeconomic effects that influence the supply and demand of venture capital investments. By introducing a new variable explaining the recent upturn in companies with a more technological business model, we hope to shed some light upon venture capital investments as part of business trends. READ MORE

3. 17. 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

4. 18. Corporate Social Performance and Taxation: A Swedish Perspective

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

   Author : Erik Bergstrand; Fredrik Moregård; [2016]
   Keywords : CSR; Taxation; Corporate Hypocrisy; Corporate Social Performance; CSP;

   Abstract : In this thesis we investigate the correlation between the level of social responsibility of firms (CSP) and taxation. Further on, we study corporate hypocrisy regarding taxation in corporate social responsibility and the incentives for tax avoidance for high versus low performing CSP firms in an environment in which the corporate tax rate decreases. READ MORE

5. 19. Valuing the Tax Benefit of Debt - A Simulation Approach for Swedish Firms

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

   Author : Vladana Boljanovic; Carolin Schipper; [2016]
   Keywords : tax shield; capital structure; marginal tax rate; benefit curves; Periodiseringsfond;

   Abstract : A heavily debated topic in corporate finance research concerns the impact of interest tax deductibility on firm value and, in extension, capital structure decisions. In 2014, the Swedish Committee on Corporate Taxation proposed that interest-deductibility should be abolished, making it relevant to quantify the value of these benefits in the Swedish context. READ MORE

6. 20. The influence of corporate social responsibility on the level of corporate tax avoidance

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Jos van Renselaar; [2016]
   Keywords : corporate social responsibility; corporate tax avoidance; effective tax rate; economic performance; environmental performance;

   Abstract : This thesis empirically studies the relation between corporate social responsibility (CSR) and corporate tax avoidance. Based on a sample of 3304 observations between 2002 and 2014, I find that the CSR score of companies is negatively related to their effective tax rate. READ MORE