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Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy 2020 University of San Diego

Investing In The Land Of O.Z.: The Promise Of Qualified Opportunity Zone Investing In Ameliorating Urban Blight, Lukas John Foy

Undergraduate Honors Theses

In 2017, President Trump’s landmark Tax Cuts and Jobs Act introduced one of the most prolific federal incentives for real estate development in decades. In an effort to stimulate investment in neglected neighborhoods across all 50 states and five territories, the Federal Government authorized the designation of almost 9,000 blighted census tracts across the country as eligible for tax incentives. Investment in these tracts, deemed Qualified Opportunity Zones, allow investors to receive substantial capital gains deferral and possible capital gains exclusion at the end of the designated holding period, assuming they comply with the regulations of the program ...


Financial Examinations, F. W. Thorton 2020 University of Mississippi

Financial Examinations, F. W. Thorton

Guides, Handbooks and Manuals

No abstract provided.


Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker 2020 University of Mississippi

Agglomeration Economies: How “Y’Allywood” Became The New Hollywood, Joseph Dugan Walker

Honors Theses

Agglomeration economies have gained special attention in recent decades. With the increasing connectivity of our world, specialized regional economies are stronger now than ever before. A specific agglomeration economy that has developed in recent years is the Georgia Film Industry. This region surpassed Hollywood as the premier filming location for the first time since the early 1900s when New York was number one. This thesis analyzes the reasons why Georgia was so successful in attracting the film industry and encouraging its development by comparing infrastructure, film tax incentives, population, and labor development to that of competing states like New York ...


The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash McWithey 2020 University of Mississippi

The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey

Honors Theses

The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis ...


Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey 2020 University of Mississippi

Comprehensive Case Studies Of Financial Reporting Principles And Professional Development Topics, Caroline Bailey

Honors Theses

The purpose of this paper was to investigate financial reporting and professional development topics through the analysis of twelve original cases. The following case studies were completed over the course of a nine months in an independent study class in fulfillment of the requirements of the Sally McDonnell Barksdale Honors College, under the direction of Dr. Victoria Dickinson. Topics looked at included, but were not limited to, data analytic software, the creation of basic financial statements, treatment of various types of debt securities sales, and capitalization v. expensing of costs. Each case study introduced a new topic centered around a ...


Cryptocurrencies: An Overview, Investment Investigation, Comparative Analysis, And Regulatory Proposals, Jacob Franzen 2020 University of Nebraska at Omaha

Cryptocurrencies: An Overview, Investment Investigation, Comparative Analysis, And Regulatory Proposals, Jacob Franzen

Theses/Capstones/Creative Projects

With cryptocurrencies moving out of obscurity and into the public eye, the initial purpose of this research paper is to provide the history of cryptocurrencies, to explain the complex workings in and around cryptocurrencies, investigate their investment potential, and to draw attention to their potential for misuse. To follow, the primary purpose is to create a platform on which to compare cryptocurrencies with more common mediums of exchange, analyze their current international regulatory climate, highlight their trends within influential nations, discuss their pending and future regulation, and provide personal proposals for additional regulation. Due to the complex nature of the ...


Tax Progressivity And Entrepreneurial Dynamics, Orkhan Nadirov, Bruce Dehning 2020 Tomas Bata University in Zlin

Tax Progressivity And Entrepreneurial Dynamics, Orkhan Nadirov, Bruce Dehning

Accounting Faculty Articles and Research

This study examines how tax progressivity affects entrepreneurial dynamics in 18 countries. The results show that increased downside progressivity has a positive influence on the transition rate from nascent entrepreneurship to established business ownership. In addition, only downside progressivity calculated using marginal tax rates is related to the transition ratio, implying that it is marginal tax rates, and not average tax rates, that are used in the entrepreneurial decision-making process. This paper contributes to our understanding of entrepreneurial dynamics and the effect of tax progressivity on the transition from nascent entrepreneurship to established business ownership.


An Economic Analysis Of The Pink Tax, Hajar L. Habbal 2020 Lake Forest College

An Economic Analysis Of The Pink Tax, Hajar L. Habbal

Senior Theses

The “Pink Tax” broadly refers to firm pricing strategies and/or government policies that raise transactional costs (usually higher taxes or higher prices) for women. Conversations about the Pink Tax have been steadily growing over the past several decades; people have conflicting views on its existence, causes, and implications, to the point that there are substantive questions regarding its validity. More research is needed to determine where exactly the Pink Tax comes from and what are its true effects. For those who argue that the Pink Tax exists and is detrimental to females, a leading explanation for the transmission mechanism ...


Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


Finance Theory Meets Tax Law: How A Risk-Based Rule Can Rationalize The Debt Versus Equity Distinction, Ted Gkoo 2020 San Jose State University

Finance Theory Meets Tax Law: How A Risk-Based Rule Can Rationalize The Debt Versus Equity Distinction, Ted Gkoo

The Contemporary Tax Journal

No abstract provided.


What Else Can Financial Statements Tell You?, American Institute of Certified Public Accountants (AICPA) 2020 University of Mississippi

What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


What Really Needs To Be Done To Close Tax Haven Loopholes?, Singapore Management University 2020 Singapore Management University

What Really Needs To Be Done To Close Tax Haven Loopholes?, Singapore Management University

Perspectives@SMU

While media shaming of corporations which profit-shift to a tax haven is an obvious deterrent of such activity, governments need to change tax laws in order to have a real impact


Internal Audit Policy Statement, American Institute of Certified Public Accountants. Internal Audit Division, Jerry Cicalese 2020 University of Mississippi

Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese

Guides, Handbooks and Manuals

No abstract provided.


The Effects Of The Tcja On Missouri Taxpayers, Elouise Hardwrict 2020 Fontbonne University

The Effects Of The Tcja On Missouri Taxpayers, Elouise Hardwrict

2020 Academic Exhibition

The purpose of this presentation is to inform the general public on the effects that recent tax reform or the Tax Cut and Jobs Act has on the state of Missouri and Missouri taxpayers. While some Missourians may not be affected by these changes, others may be experiencing any impact on a more significant scale. There are benefits from this tax reform, as well as some downfalls which is a significant change for some taxpayers.


Investigating The Effects Of Tax Cuts On Capital Expenditures As An Alternative To Restore The United States Economy From The Covid-19 Pandemic, Carlos M. Parodi 2020 Georgia Southern University

Investigating The Effects Of Tax Cuts On Capital Expenditures As An Alternative To Restore The United States Economy From The Covid-19 Pandemic, Carlos M. Parodi

University Honors Program Theses

The Corona Virus has interrupted several years of strong economic expansion in the United States. In fact, it has disrupted the lives of every single person and organization in the world. After reaching its peak in mid-April, the rate of cases and related deaths has finally started to slow down. The U.S. Government passed three different pieces of legislation to address the effects of the virus. It is now considering legislation (referred to as Phase IV) to accelerate the return of the U.S. economy to its pre-pandemic level. Studies have shown that capital expenditures have been essential during ...


An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders 2020 University of New Hampshire - Main Campus

An Analysis Of Excise Taxes On Wine In The United States, William A. Saunders

Honors Theses and Capstones

Excise taxes are a form of tax that are applied specifically to certain goods, and are charged by the wholesaler to the retailer; they are then usually passed onto the consumer through price increases. Throughout the history of the United States, this form of taxation has transformed and taken on a variety of different roles before arriving at its modern role; a tool to implement certain tax systems, such as the Pigovian system, as well as to influence consumer behavior. The purpose of this research is to evaluate the purpose of excise taxes on wine within the United States by ...


What Is Income? [Pattern Speech], American Institute of Accountants 2019 University of Mississippi

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Is Income? [Pattern Speech], American Institute of Accountants 2019 University of Mississippi

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tax Indemnification And The Association Between Unrecognized Tax Benefit Reserves And Future Tax Cash Outflows, Patrick Lee Hopkins 2019 University of Arkansas, Fayetteville

Tax Indemnification And The Association Between Unrecognized Tax Benefit Reserves And Future Tax Cash Outflows, Patrick Lee Hopkins

Theses and Dissertations

Tax indemnification transfers from a firm to an outside party the risk of potential cash settlements associated with uncertain tax positions taken in prior years. The current accounting treatment of tax indemnification under Accounting Standards Codification (ASC) 805 and the required disclosures for uncertain tax positions under ASC 740 provide little or no information regarding this risk transfer in the financial statements or notes. I examine merger and acquisition (M&A) contracts from 2008 through 2013 and find that tax indemnification is commonly present in M&A transactions. I then provide evidence that the association between current uncertain tax benefit ...


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