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Essays On Tax Impacts On Corporate Finance, Corporate Governance And Regional Disparity, Mei Li 2023 The Graduate Center, City University of New York

Essays On Tax Impacts On Corporate Finance, Corporate Governance And Regional Disparity, Mei Li

Dissertations, Theses, and Capstone Projects

This dissertation consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.

Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure? This paper examines the impact of net operating loss (NOL) carryforwards on the tax implications of corporate capital structure. Leveraging the Tax Cuts and Jobs Act of 2017 (TCJA), the largest tax reform in four decades, this paper investigates the effect of NOL carryforwards on firms' sensitivity to tax reforms. As NOL carryforwards have become increasingly significant since 2000, but not widely researched due …


The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan 2023 Universitas Indonesia

The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …


An Analysis Of Key Financial Accounting Topics, Alec White 2023 University of Mississippi

An Analysis Of Key Financial Accounting Topics, Alec White

Honors Theses

The Accounting Capstone Project is to design to help accounting students consider problems throughout the accounting industry. To accomplish this, students will complete several case studies dealing with areas of financial reporting. My group and I decided to present potential tax-saving strategies for Apple Inc.


2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale 2023 University of Mississippi. Patterson School of Accountancy

2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale

Honors Theses

The following set of financial accounting case studies represents two semesters of work under Dr. Victoria Dickinson at the University of Mississippi’s Patterson School of Accountancy. As is customary for the Honors Accounting Practicum, subjects covered included current events – e.g., the anniversary of 9-11 and the COVID-19 pandemic – as well as the conceptual frameworks of different financial accounting disciplines. Some cases were more research focused while others involved specific deliverables relevant to the topic of the week. All case studies required the integration of knowledge from past coursework with the knowledge gained through the cases themselves. The work …


From The Village To Entrepreneurial Mentality: A Transformative Path For Africa's Economic Development, Morris Tsuma 2023 Ouachita Baptist University

From The Village To Entrepreneurial Mentality: A Transformative Path For Africa's Economic Development, Morris Tsuma

Honors Theses

Because the economic development in Africa is at an inflection point, the continent needs to use the transformative process of going from the village mentality to the entrepreneurial mentality. They need to go from the dependency village mentality to the free market entrepreneurial mentality to affect Africa’s economic future.

Many factors affect the path from the village mentality to the entrepreneurial mentality. Some of these factors and examples that I explore in this paper are international companies investing in local intelligence and people finding role models/goals to aspire to. Another factor is individuals going through difficulty and needing change. However, …


Tourism, Mapping, Retail And Recreational Trails: A Case Study Of Connectivity Between Trails And Adjacent Downtowns In Anniston, Alabama, Usa, Jennifer Green 2023 Jacksonville State University

Tourism, Mapping, Retail And Recreational Trails: A Case Study Of Connectivity Between Trails And Adjacent Downtowns In Anniston, Alabama, Usa, Jennifer Green

Theses

This study examines the estimated increase in economic impact on a geography’s local economy by creating cross-marketing efforts between expanding an established outdoor recreation trail to a closely located city downtown commerce district. This research will analyze the resulting potential rise in sales/lodging tax revenues for that city by mapping the trail and downtown district, and cross-marketing the other to users of both or either venue. Potential increase in economic impact will be estimated utilizing IMPLAN methodology by assessing the economic impact on the local economy that a percentage range of increased spending resulting from this cross-marketing effort could generate.


What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Thirteen Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon 2023 San Jose State University

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Thirteen Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the thirteenth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,620 respondents completed the online survey from January 31 to March 10, 2022. The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local transportation …


Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg 2023 The Graduate Center, City University of New York

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …


United States Of America As The Global Steward, Grant Fuller 2023 Liberty University

United States Of America As The Global Steward, Grant Fuller

Liberty University Journal of Statesmanship & Public Policy

The principle of subsidiarity states that local communities are best equipped to govern most of their affairs. In an increasingly connected world, this idea gets contested frequently. Since World War II, the world has experienced relative peace due to U.S. precedence. Today, we see U.S. leadership challenged by global players like China, which is doing so in a manner that prioritizes their people and goals. In order to maintain relevance, the United States must revisit trade policy, monetary policy, fiscal policy, and national security policy.


Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg 2023 University of Maryland Francis King Carey School of Law

Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg

Faculty Scholarship

The U.S. federal government raises tax revenue almost exclusively through income taxes, both corporate and individual, whereas its trading partners and competitors rely for their national revenue on both income taxes and “destination-based” value added taxes (VATs), which are not imposed on exports but are imposed on imports. As a result, U.S. corporations, which are subject to U.S. corporate income tax, may be at a serious trade disadvantage to competitor non-U.S. corporations with respect to both U.S. domestic sales and foreign sales, if the U.S. corporate income tax exceeds the foreign country’s income tax imposed on those competitors.

The Biden …


Transition-Denial And Structural Adjustment: Causation And Culpability In The Cuban Economy Culpability In The Cuban Economy, Jose Gabilondo 2023 Florida International University College of Law

Transition-Denial And Structural Adjustment: Causation And Culpability In The Cuban Economy Culpability In The Cuban Economy, Jose Gabilondo

Faculty Publications

In 2020, Cuba implemented the Tarea Ordenamiento (Tarea), the most significant economic reform since the construction of the socialist economy after the Revolution. Signaling an eclectic brand of Cuban socialism, the Tarea clears away three decades of tried and failed economic doctrines, drawing a new fiscal border around state enterprises, nodding to market realities, and preparing the island for greater insertion into the world economy. While the political economy of post-Castro Cuba has changed in this way, the United States continues to subject the island to an unprecedented program of unilateral sanctions, universally condemned as a breach of human rights, …


Staff Matters: I-9 Forms: What Every Employer Needs To Know, Jodi Schafer SPHR, SHRM-SCP 2023 Principal, HRM Services, Williamston, Michigan

Staff Matters: I-9 Forms: What Every Employer Needs To Know, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

The I-9 form, mandated by the federal government, is essential for all employers, including dental practices. It verifies an employee's eligibility to work in the United States and is applicable to all employee types. Employees must provide documents like a Social Security card, passport, or driver's license for inspection within three days of hire. These forms should be retained for one-year post-employment or three years post-hire. Due to COVID-19, virtual document examination is temporarily allowed, extended until July 31, 2023. Non-compliance can result in costly fines, making regular internal audits advisable for practice adherence.


The Global Minimum Tax: Hurdles To Implementation Of An Effective Tax, Eric H. Mrozek 2023 University of New Hampshire, Durham

The Global Minimum Tax: Hurdles To Implementation Of An Effective Tax, Eric H. Mrozek

Honors Theses and Capstones

As a part of an international effort to end tax avoidance, the Organization for Economic Co-operation and Development proposed a global minimum effective corporate tax rate of 15 percent for large multinational corporations. This research examines the obstacles that will need to be overcome to implement this legislation. More specifically, will this legislation ever be enacted in the countries where it matters? If so, when? Can the world unite to implement the largest global tax overhaul in recent memory? Who will it affect? Will corporations change where they do business because of this new tax? How will tax firms deal …


Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha 2023 University of New Haven

Current Trends In Corporate Tax Inversions, James N. Mohs, Martin A. Goldberg, Rajendra Shrestha

Accounting Faculty Publications

The objective of this paper is to describe how changes in corporate tax rates affect the relocation of Corporations to lower tax jurisdictions. Historically, there was a direct correlation between high tax rates and the relocation of Corporations to lower tax jurisdictions. By further examining the relationships that tax rate cuts may have on future onshoring relocations and how changes in government tax policies will affect the relocation of multinational corporations to avoid or minimize tax liabilities. This paper extends the work of Mohs, Goldberg, Butler, and Heath (2016), which noted that there is a correlation between divergent tax rates. …


Impact Of Sports Gambling Legality On U.S. States’ Real Gdp Per Capita, Emilian Ardeljan 2023 The University of Akron

Impact Of Sports Gambling Legality On U.S. States’ Real Gdp Per Capita, Emilian Ardeljan

Williams Honors College, Honors Research Projects

This paper analyzes the impact of the Supreme Court’s decision in 2018 to allow states and Washington D.C. to implement state-sponsored sports gambling on that state’s real GDP per capita. In addition, this paper also analyzes if there is a statistically significant difference in the measures of the real GDP per capita between the various levels of legalization states have incorporated including retail-only, online-only, and fully legalized. The motivation for this research stems from the recent increase in the number of states that have legalized sports gambling to some degree as well as the growing popularity of the sports betting …


History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey 2022 University of Wisconsin Oshkosh

History Of The Use Tax In The United States, Christopher Jones, Yuyun Sejati, Spencer Usrey

The North American Accounting Studies

The use tax was developed by states to complement the sales tax. The aim was to prevent residents from being able to avoid paying the sales tax by simply going to a different state to make a purchase. Unlike the sales tax, which is collected by businesses at the point of sale, the use tax is self-reported by individuals. Since its inception in the United States in the 1930s, compliance with the use tax has been close to zero. This article examines the history of the use tax in the United States, including its original intent, enforcement issues, numerous court …


Pop & Perjury: The Irs Valuation War With The Estate Of Michael Jackson, Beckett Cantley, Geoffrey Dietrich 2022 University of New Hampshire

Pop & Perjury: The Irs Valuation War With The Estate Of Michael Jackson, Beckett Cantley, Geoffrey Dietrich

The University of New Hampshire Law Review

When Michael Jackson died unexpectedly in Los Angeles, California, on June 25, 2009, his career and earnings were nearing an all-time low. Plagued by past sexual abuse allegations, scandals, and questionable health, Michael Jackson’s personal finances were purported to be in complete disarray. However, following his unexpected death, the value of his estate, which was reported to be near to nothing, swelled as the world remembered his beloved contributions to the world and began to purchase accordingly. Sales of Michael Jackson’s music began to soar high. The estate’s value soared even higher as it signed licensing agreements and released new …


Aruba's Taxing Dilemma: Navigating Tourist Perceptions On Room Tax And Turnover Tax In Paradise, Jorge Ridderstaat, Robertico Croes, Manuel A. Rivera, Jeong-Yeol Park 2022 University of Central Florida

Aruba's Taxing Dilemma: Navigating Tourist Perceptions On Room Tax And Turnover Tax In Paradise, Jorge Ridderstaat, Robertico Croes, Manuel A. Rivera, Jeong-Yeol Park

Dick Pope Sr. Institute Publications

This study presents the second part of our assignment for the Aruba Tourism Authority (ATA). Our study investigated the effects of two tax proposals (a turnover tax rate increase from 6% to 7% and a room tax rate increase from 9.5% to 12.5%) on tourism demand. We used monthly time-series data on tourism arrivals from several markets, including the U.S., The Netherlands, and other markets. We also segmented the arrival data based on the accommodations used in Aruba (high-rise, low-rise, and other accommodations). We applied several procedures to prepare and test the data before applying an Autoregressive Distributed Lag model …


Decision-Making Tool For Procurement For Brazilian Airlines, Franco Daffos Torres, Raquel Sá Brito Rojas, Ricardo Araujo Kuokawa Bico, Rodrigo Saldanha Marinho, Leila Halawi 2022 Embry-Riddle Aeronautical University

Decision-Making Tool For Procurement For Brazilian Airlines, Franco Daffos Torres, Raquel Sá Brito Rojas, Ricardo Araujo Kuokawa Bico, Rodrigo Saldanha Marinho, Leila Halawi

Publications

Globalization stimulates transactions between countries by offering products and services with distinct quality and prices. Tax payment is remitted abroad during negotiations involving agreements between countries. We are proposing a change in the procurement process by including the utilization of a new tool fed with all the different types of agreements valid in Brazil to simplify the decision of the procurement team.


How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan 2022 Universitas Indonesia

How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract …


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