Similar Search Results

Corporate Regulation and the Origins of the Corporate Income Tax

Kornhauser, Marjorie E. - 2009

regulation.The Article proceeds as follows. Part I briefly describes three important corporate issues of the times: theories of … corporate personality, theories of corporate regulation (federal incorporation laws and publicity of financial information) and … corporations. Viewed in this light the tax emerges as a nascent attempt at securities and corporate regulation as well as the …

Persistent link: https://www.econbiz.de/10013157619

The Shareholder Response to Corporate Tax Planning Advice Regulation

Donohoe, Michael P. - 2020

We examine the shareholder response to heightened regulation of corporate tax planning advice through the covered …

Persistent link: https://www.econbiz.de/10012841179

Mergers and Acquisitions in Nigeria : Regulatory, Corporate and Tax Considerations

Nwoye, Ikemefuna Stephen - 2017

Over the years there have been unprecedented numbers of mergers and acquisitions (“M&A”) transactions in key economic sectors in Nigeria, particularly in the financial services, energy (oil/gas and power) and insurance sectors. Despite the economic recession the country experience in 2016,...

Persistent link: https://www.econbiz.de/10012945278

A Performative Perspective on Institutional Disruption : Investigating Regulatory De-Capturing in the U.K. Corporate Taxation Field

Überbacher, Florian - 2019

We conducted a longitudinal case study on the disruption of the institutionalized neoliberal belief system that had contributed to regulatory capture in the corporate taxation field in the United Kingdom. Specifically, we investigated why the problematizations communicated by one public interest...

Persistent link: https://www.econbiz.de/10012864950

The effect of tax regulation on firm value : the Turkish case of Allowance for Corporate Equity (ACE) regulation

Ozdamar, Melisa; Tanyeri, Basak; Akdeniz, Levent - In: Applied economics letters 28 (2021) 4, pp. 264-268

Persistent link: https://www.econbiz.de/10012484959

Tax havens : conduits for corporate tax malfeasance

Jalan, Akanksha; Vaidyanathan, Ravi - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 86-104

Persistent link: https://www.econbiz.de/10011746560

Short-Sale Deregulation and Corporate Tax Avoidance : Evidence From the Chinese Market

Cao, Yue - 2020

We study how short selling affects corporate tax avoidance. By exploiting staggered short-sale deregulation on the Chinese stock market as a source of variation in market pressure and monitoring, our difference-in-differences estimates show that the introduction of a short-selling scheme...

Persistent link: https://www.econbiz.de/10012833933

Banking Deregulation and Corporate Tax Avoidance

Francis, Bill - 2016

We investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks. We find no...

Persistent link: https://www.econbiz.de/10012982419

The effects of corporate income tax on corporate capital structure : based on the data of listed companies in China

Wenhong, Li; Jiaqi, Wu; Tianran, Hu - In: International journal of economics and finance 8 (2016) 1, pp. 166-170

Persistent link: https://www.econbiz.de/10011427917

Does corporate income taxation affect securitization? : evidence from OECD banks

Gong, Di; Ligthart, Jenny E. - 2013

Persistent link: https://www.econbiz.de/10010230614

1
2
3
4
5
6
7
8
9
10
Next
Last