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Ownership Structure, Board Characteristics, And Tax Aggressiveness, Ying Zhou
Ownership Structure, Board Characteristics, And Tax Aggressiveness, Ying Zhou
Theses & Dissertations
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corporate governance will have less incentives and opportunities to manage tax aggressively. …
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Enhancing Green Tax Measures In Hong Kong : A Means Of Addressing The City's Environmental Problems, Yuzhu Lu
Theses & Dissertations
Nowadays, pressures on the environment are increasing around the world. In particular, Hong Kong, a compact city with a population of nearly seven million, one which has undergone remarkable economic growth over the past few decades, has developed severe environmental problems. It also has deficiencies in its taxation system: a small tax base, for example. In today’s world, “green” taxes have been accepted and applied by more and more countries, especially those in the OECD. However, Hong Kong still has not adequately used the tax tool as an integral part of the government’s anti-pollution strategy. Accordingly, the major objective of …