Do Taxes Still Affect Earning Persistence?

Do Personal Taxes affect Corporate Financing Decisions?

The traditional view is that interest deductibility encourages firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. This paper investigates the degree to which personal taxes affect corporate financing decisions. In crosssectional regressions that control for personal taxes, debt usage is positively correlated with ...

Do Taxes Really Affect the Consumption of Cigarettes?

Property Taxes: Do They Affect Forestry and Agricultural Land Uses?

NRI point data. The model tilizes modern land use theory based on the land rent theory. In addition to the returns, we ey words: land use change, property tax, discrete choice, nested logit, Louisiana. Maksym Polyakov and Daowei Zhang, Auburn Univers Acknowledgement: This study was supported by the National Research Initiative of the Cooperative State Research, Education and Extension Service, ...

Impacts of Cash Dividend Components on Earning Persistence and Return on Stock

The aim of this study is to evaluate the impact of cash dividend components on corporates earnings persistence and return on stock. The population of study consists of 109 companies listed in Tehran Stock Exchange from 2011 to 2016. Data was analyzed using regression model. According to results, the cash component of earnings is more persistent than accruals and it can be used to predict future...

Do Taxes Produce Better Wine?

Theory predicts that unit taxes increase the quality in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US wine market. I find that the market share of high quality wine is significantly increased by unit taxes and t...