Browsing by Subject "Taxation"

Corporate Inversion: A Symbol of a Changing Paradigm of Corporate Behavior? Balancing Global Competitiveness, Fiduciary Duty, and Ethical Behavior

Clevenger, Novella; Crumpacker, Martha; Siehndel, Ray D.

Global competitiveness is affecting U.S. companies in a variety of ways. one is tax policy. U.S. federal tax policy in a global environment causes many U.S.-based companies to operate at a disadvantage to some foreign ...

Do Taxes Affect Public Utility Company Debt-Financing Decisions?

Atwood, T.J.; Cannack, Susan E.

This study examines whether tax incentives influence debt-financing decisions in the public utility industry. We find no relation between debt financing decisions and tax incentives for the public utility industry as a ...

Double Taxation of Dividends: Is the Question Resolved?

Clevenger, Novella; Pfannenstiel, Ken

Is elimination of the double taxation of dividends the best policy for our country's financial health? This article will examine both sides of the argument.

Revisiting Entity Choice for Small Business Owners

Clevenger, Novella; Hyatt, Venita R.

Recent changes and proposed changes in federal tax laws may affect the important decision about which entity to choose when starting a small business. Reduction in the rate of tax on dividends to 15 percent has lessened ...