Sökning: "Statutory corporate tax rates"

Hittade 4 uppsatser innehållade orden Statutory corporate tax rates.

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

   Master-uppsats, Göteborgs universitet/Graduate School

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

   Sammanfattning : 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. LÄS MER

3. 2. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Simon Wilhelm Rothschild; Ossian van Arkel; [2020]
   Nyckelord :Tax Policy; Investment; Financial Constraints; Cash Holdings; Investment-Cash Flow Sensitivity;

   Sammanfattning : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. LÄS MER

4. 3. Rates or revenues? On the relation between tax structures and growth

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Henrik Andersson; [2013]
   Nyckelord :Growth; Tax revenues; Tax structures; Tax rates; Panel data; Business and Economics;

   Sammanfattning : This paper uses panel data from 45 OECD and Latin American countries over 21 years to estimate the effect of different tax structures on GDP growth. A key aim is to compare the results from using two common measurement techniques, statutory tax rates and tax revenues as share of total tax income. LÄS MER

5. 4. Optimal kapitalstruktur : En undersökning tillämpad på skandinaviska och tyska företag

   Kandidat-uppsats, Nationalekonomiska institutionen

   Författare :Martin Wallberg; David La; [2011]
   Nyckelord :Agency costs; Financial distress costs; Firm volatility; Germany; Interest tax shields; Non-debt tax shields; Optimal capital structure; Pecking-order theory; Statutory corporate tax rates; Scandinavia; Trade off theory;

   Sammanfattning : This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. LÄS MER