Date of Award
9-1-2006
Degree Type
Dissertation
Degree Name
Doctor of Philosophy (PhD)
Department
Public Management and Policy
First Advisor
Dr. Gregory B. Lewis - Chair
Second Advisor
Dr. Bruce A. Seaman
Third Advisor
Dr. Douglas S. Noonan
Fourth Advisor
Dr. Michael J. Rushton
Fifth Advisor
Dr. Sally Wallace
Abstract
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the competition between for-profit and nonprofit hospitals. Time series and panel data analysis show that tax subsidies to nonprofit organizations have a positive impact on nonprofit hospitals’ market share.
DOI
https://doi.org/10.57709/1059067
Recommended Citation
Hu, Zhenhua, "Two Essays on Corporate Income Taxes and Organizational Forms in the United States." Dissertation, Georgia State University, 2006.
doi: https://doi.org/10.57709/1059067