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Georgia Tech

1. Hu, Zhenhua. Two Essays on Corporate Income Taxes and Organizational Forms in the United States.

Degree: PhD, Public Policy, 2006, Georgia Tech

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. Advisors/Committee Members: Gregory B. Lewis (Committee Chair), Bruce Seaman (Committee Member), Douglas Noonan (Committee Member), Michael Rushton (Committee Member), Sally Wallace (Committee Member).

Subjects/Keywords: C corporations; S corporations; Corporate income tax; For-profit organizations; Double taxation; Nonprofit organizations

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Hu, Z. (2006). Two Essays on Corporate Income Taxes and Organizational Forms in the United States. (Doctoral Dissertation). Georgia Tech. Retrieved from http://hdl.handle.net/1853/10442

Chicago Manual of Style (16th Edition):

Hu, Zhenhua. “Two Essays on Corporate Income Taxes and Organizational Forms in the United States.” 2006. Doctoral Dissertation, Georgia Tech. Accessed April 16, 2021. http://hdl.handle.net/1853/10442.

MLA Handbook (7th Edition):

Hu, Zhenhua. “Two Essays on Corporate Income Taxes and Organizational Forms in the United States.” 2006. Web. 16 Apr 2021.

Vancouver:

Hu Z. Two Essays on Corporate Income Taxes and Organizational Forms in the United States. [Internet] [Doctoral dissertation]. Georgia Tech; 2006. [cited 2021 Apr 16]. Available from: http://hdl.handle.net/1853/10442.

Council of Science Editors:

Hu Z. Two Essays on Corporate Income Taxes and Organizational Forms in the United States. [Doctoral Dissertation]. Georgia Tech; 2006. Available from: http://hdl.handle.net/1853/10442

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