This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...

Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...

Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...

В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...

In this paper we study concentration in the European Internet upstream access market. Measurement of market concentration depends on correctly defining the market, but this is not always possible as Antitrust authorities often lack reliable pricing and traffic data. We present an alternative...

This paper reviews the basic antitrust standards for the supermarket industry including definition of product and geographic markets and the exercise of coordinated and unilateral market power. It surveys the structure-conduct-performance and the New Empirical Industrial Organization literature...

This paper reviews the basic components of antitrust analysis for the supermarketindustry, including definition of product and geographic markets and the measurementof market power. The analysis of prices and profits in a market structure contextremains important, especially in countries such as...

This paper has the main goal of analyzing and evaluating the structure and dynamics of the market from the exporting section of Brazilian chicken raising, from 1996 to 2004. Concentration rates were calculated in order to measure the market share which are dominated by the main companies. The...

A central result in price theory is the law of one price: prices of a homogeneousgood sold at different locations should be equal. Empirical studies of thelaw of one price find that it is often violated.In my dissertation I explore the allocation problem that suppliers face whensupplying...

This dissertation investigates the effect of market concentration on nonlinearpricing strategies in the airline industry. The study develops a theoretical nonlinearpricing model with both discrete product and consumer types to derive testable implications about the impact of market concentration...