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Two Essays On Corporate Income Taxes And Organizational Forms In The United States, Zhenhua Hu Sep 2006

Two Essays On Corporate Income Taxes And Organizational Forms In The United States, Zhenhua Hu

Public Management and Policy Dissertations

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 dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the …


The Effect Of Linkages On Science And Technology At Historically Black Colleges And Universities, Kathryn T. Brice Sep 2006

The Effect Of Linkages On Science And Technology At Historically Black Colleges And Universities, Kathryn T. Brice

Public Management and Policy Dissertations

Historically Black Colleges and Universities (HBCUs) face the 21st century with questions about change and adaptation to an increasingly science and technology oriented society. They face the challenge of finding a strategy by which they can utilize current resources and energy to maximize their science and technology development. Using a mixed methods research design, this study conducted an analysis of science and technology at HBCUs. The primary objective was to determine what theories (when implemented they are termed strategies) account for the development of science and technology at successful research oriented HBCUs. This was accomplished through a secondary objective – …


The Effect Of Proximity To Commercial Uses On Residential Prices, John William Matthews Sep 2006

The Effect Of Proximity To Commercial Uses On Residential Prices, John William Matthews

Public Management and Policy Dissertations

As distance from a house to retail sites decreases the price of a house should increase, ceteris paribus, because of increased shopping convenience. On the other hand, as distance decreases price should also decrease because the house is exposed to increased spillover of disamenities – noise, light, traffic, etc. – from the retail use. The study uses Computer Assisted Mass Appraisal data and a parcel level Geographic Information system map from King County (Seattle) Washington. An hedonic process is used to estimate the price effects of both the expected positive and negative price effects. Travel distance is a proxy for …


Toward An Understanding Of The Revenue Of Nonprofit Organizations, Christopher Scott Horne Sep 2006

Toward An Understanding Of The Revenue Of Nonprofit Organizations, Christopher Scott Horne

Public Management and Policy Dissertations

Understanding the composition and distribution of the revenue of nonprofit organizations (NPOs) is key to understanding NPOs themselves. This research uses revenue data for 87,127 charitable NPOs to draw three main conclusions. First, revenue structures of NPOs vary widely by subsector and organizational size, with many NPOs demonstrating revenue structures that might be considered uncharacteristic of the nonprofit sector. Second, despite the concerns of many nonprofit scholars, heavy dependence on either government funding or charitable contributions is atypical of NPOs. And third, nonprofit revenue is highly concentrated in relatively few NPOs. The description of revenue expands to examine the relationship …