Social and Behavioral Sciences Commons^™

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 Hub And Spoke Solution: A Much-Needed Answer To Tennessee's Opioid Crisis, Ryne E. Tipton

Chancellor’s Honors Program Projects

No abstract provided.

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 …

Propuesta Metodológica Para El Cálculo Diferenciado Del Impuesto Predial En El Suelo Rural, Paula Andrea Méndez Ramírez

Economía

El suelo rural ocupa la mayor parte del territorio colombiano, aun así y pese a las grandes diferencias económicas y sociales, el cálculo del impuesto predial no difiere en gran medida respecto a las áreas urbanas. Vincular los tributos de la tierra al uso y función eficiente del suelo, postula ser un mecanismo efectivo para incentivar y reactivar el sector rural, brindar garantías a sus habitantes y desincentivar el acaparamiento de tierras como instrumento de acumulación de riqueza. Conforme a lo anterior, el objetivo del presente documento se centra en proponer un rediseño de la metodología de cálculo del impuesto …

Bowling Green Business: The Incentives Inciting Economic Growth, Paul Garbarino

Honors Projects

This paper analyzes the different factors and incentives influencing company and business site selection decision making. Policy incentives offered by governments for businesses, such as tax exemptions and reductions, subsidies, and promises of quality community life are evaluated for their effectiveness. This paper focuses on the City of Bowling Green, OH as a case study on what attracts businesses into local, smaller municipalities. Three manufacturer's within the Bowling Green jurisdiction are closely evaluated to determine what factors, including location, labor force, and quality of life, influenced their decisions to operate in Bowling Green.

The Texas Sales Tax Rebate Program, Jose Angel Moreno

Open Access Theses & Dissertations

The sale tax rebate program has existed in states along the U.S. â?? Mexico border for over 60 years and, in Texas, it has been the subject of much debate regarding both its legitimacy and its efficacy in stimulating real retail sales particularly in border cities. No empirical research exists, though, that provides insight into the statistical relationships between the Texas retail sector and total certificates issued by Private Customs Brokers (PCBs) in border cities. This study fills this research gap by creating a model that tests the statistical significance of real retail sales on total certificates issued in Texas. …

War Tax Free: Institutional Resiliency For War In The United States, Sarah Nelson Bakhtiari

Electronic Theses and Dissertations

The obsolescence of war taxes in the United States after 1968 is a product of the state's increased institutional resiliency for war. Historically, war taxes were raised for purposes of revenue generation for contemporaneous war spending or wartime inflation control. The state's development of a robust tax system that provides high and automatically increasing revenues over time, along with monetary mechanisms for price stability, obviate the need for war taxes. In particular, the development of the income tax system and the use of inflation-targeting monetary policy expanded the state's warfighting capacity without reliance on war taxes. These developments suggest a …

Does Tax Revenue Diversification Help States Weather Economic Downturns? Evidence From The Great Recession, Nick Kilby

MPA/MPP/MPFM Capstone Projects

This capstone seeks to build on previous research to assess the validity of the claim that revenue diversification is an effective policy tool for states to use during recessions in order to stabilize their revenue flow. Revenue diversification is defined as the degree to which states take advantage of various tax sources, rather than reliance on a few or one in particular. Previous research, especially by Carroll (2005) and Suyderhound (1994), has shown that states with higher revenue diversification rates experience lower revenue shortfalls during recessions and other economic downturns on average.

This paper will reassess these claims in terms …

Effects Of Restaurant Tax And Price Increases: Implications For Managers, Policy Makers, And Lobbyists, Junghee Han

Theses and Dissertations--Retailing and Tourism Management

Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in …

The Effect Of Casino Tax Policy On Short-Run Gaming Development, Kahlil Philander

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study examines the effect of casino tax rate structure on investment by casino operators. Using a panel data set consisting of all states with legal commercial casino gambling from 1998 to 2009, a fixed-effect model with two-stage least squares is estimated to examine the effect of gambling taxes on firms' short-run behavior. The study finds that maximum casino tax rates decrease casino employment, with an estimated average elasticity of -0.5. This result is noted to be robust to several different model specifications and data subsets. No robust relationship is found between maximum tax rates and casino wages. No significant …

Take Me Out Of The Ball Game: The Efficacy Of Public Subsidies In The Success Of Professional Sports Stadiums, Jonah Chodosh

CMC Senior Theses

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.

Essays In Public Economics, Ancuta Cojoc

All Dissertations

\chapter*{Abstract}
In the first essay I estimate the effect of a tuition subsidy, in the form of in-state tuition for undocumented immigrants, on the college enrollment decision of non-citizen Mexican immigrants. Using data from the Current Population Survey, I capture the variable impact of the policy across age by estimating the impact on two different age groups. I also estimate the differential effect across genders. The policy increases the college enrollment among non-citizen Mexican immigrants. The subsidy is associated with a 1.5 percentage points (or 15 percent) increase in college attendance of younger immigrants aged 18 to 20 years old. …

The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production, Mark Hill

Theses and Dissertations

The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply …

Capitalization Effects Of Property Tax Differentials, Paul Johnston Mcnutt

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The capitalization effect of property tax differentials for the four market quarters in 1976 was studied in the Logan, Utah market area. A secondary aspect of the study was to assess the variations in the assessed to market value ratio.

107 observed sales were used for the data set. Age of structure, square feet in structure, quality of neighborhood, and property tax were noted for each property sold.

From the regression analysis it was found that there was a significant capitalization of the tax differentials. The results indicate that a one-percent change in the property tax will result in a …

The Virginia Executive Budget, Charles William Wyatt Iii

Master's Theses

Virginia, like the other states in our union, was without any set form of budget during its first century of existence. This was partly because there was no definite need for any governmental reform in this area until the twentieth century brought about an expansion of the powers and responsibilities of governments. The states relied on the general property tax for the bulk of their revenue and its return was relatively certain and constant. It enabled a legislature to accurately judge its yield and match this yield to what was needed by an easy adaptation of the rate of taxation. …