Browsing by Subject "Taxation"
Now showing items 1-4 of 4
-
Corporate Inversion: A Symbol of a Changing Paradigm of Corporate Behavior? Balancing Global Competitiveness, Fiduciary Duty, and Ethical Behavior
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?
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?
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
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 ...