Essays about: "Corporate tax rate"
Showing result 6 - 10 of 33 essays containing the words Corporate tax rate.
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6. Corporate Tax Rates and Economic Growth- A panel study of private investment in the OECD countries
University essay from Göteborgs universitet/Graduate SchoolAbstract : Since the 1980s the corporate tax rate of the OECD countries has been on a downward trend, moving from levels of about 44 percentage points on average down to about 25 percentage points in the 2010s. The objective of this thesis is therefore to study the fall of the corporate tax rate and its impact on private investment in the OECD countries in order to evaluate the efficacy of the corporate tax rate as a tool for policymakers. READ MORE
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7. 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 institutionenAbstract : 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
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8. 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 finansieringAbstract : 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
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9. 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, FöretagsekonomiAbstract : 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
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10. Home Country Determinants of Outward Foreign Direct Investment : From which countries does the Republic of Ireland attract Foreign Direct Investment?
University essay from Jönköping University/IHH, NationalekonomiAbstract : The flow of foreign direct investment (FDI) into a country can benefit both the investing entity (the home country) and the host country. The determinants of FDI are a highly discussed topic, with various determinants being analysed and discussed over time. READ MORE
