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Taxation

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University of Tennessee, Knoxville

Theses/Dissertations

Tax

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Full-Text Articles in Business

Shareholder Beware? Examining Nol Poison Pill Adoptions, Danielle Stanley May 2022

Shareholder Beware? Examining Nol Poison Pill Adoptions, Danielle Stanley

Doctoral Dissertations

This study examines whether or not a specific and unilateral action taken by the board of directors, the adoption of a net operating loss (NOL) poison pill, promotes shareholder interests, by examining the factors that are influential in the adoption decision. NOL poison pill adoptions are unique in that the board of directors cites the need to protect a firm’s ability to use its NOL carryforwards in the future, rather than to protect the firm from a specific takeover threat. To address my research question, I examine the firm characteristics associated with NOL poison pill adoptions and find that the …


State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell May 2018

State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell

Chancellor’s Honors Program Projects

No abstract provided.


A In-Depth Analysis Of The Federal Tax System, Esther O Wong Aug 2013

A In-Depth Analysis Of The Federal Tax System, Esther O Wong

Chancellor’s Honors Program Projects

No abstract provided.