Effective corporate income tax rates and their relationship to corporate attributes : a multidefinitional, multiperiod view /

Bibliographic Details
Main Author:	Lynch, Howell Jackson, Jr
Other Authors:	Freund, Rudolf J. (degree committee member.), Lassila, Dennis R. (degree committee member.), Swanson, Edward P. (degree committee member.)
Format:	Thesis Book
Language:	English
Published:	1991.
Subjects:	Corporations > Accounting. Corporations > Taxation. Income tax. Major accounting. Academic theses
Online Access:	Link to OAKTrust copy

Description
Abstract:	This study addresses the robustness of the relationship between effective corporate income tax rate (defined six different ways) and capital intensity, foreign involvement, export involvement, natural resource involvement, size, leverage, and level of income. These relationships were examined by multiple regression analysis. All variables except foreign involvement and level of income were hypothesized to have a negative relationship with the effective corporate income tax rate. These hypotheses were belied by the signs of the regression parameters. In terms of significance of the results, foreign involvement, capital intensity, size, and level of income were better than natural resource involvement, leverage, and export involvement.
Item Description:	Typescript (photocopy). Vita. "Major subject: Accounting."
Physical Description:	vi, 98 leaves : illustrations ; 29 cm
Bibliography:	Includes bibliographical references.