Do personal taxes affect corporate financing decisions?

Article Abstract:

The imposition of personal taxes has been found to generate a substantial impact on the decision-making capacity of firms. Results gathered from a regression analysis conducted between 1980-1994 revealed that capital structure regressions are positively influenced by personal taxes, particularly when high-rate firms are involved. It was further shown that personal tax adjustments may be carried out on an economy-wide basis so as to generate positive annual tax coefficients.

Tax Law, Financial Management, Personal property taxes

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Strategic control of growth in a system of cities

Article Abstract:

The impact of population growth in cities on economic progress is examined using a supply-restriction model. The model depicts landowners as powerful agents in society who possess the political power to decide the adoption of any form of growth control. The influence of power is displayed in city government's program for social welfare. City characteristics exhibited spillover effects on cities within the same region.

Population, Urban policy, Birth control

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A Tiebout/tax competition model

Article Abstract:

A Tiebout/tax competition model is analyzed and consumers are found to be worse off if their demand for public goods is high, where there is capital taxation, rather than a head-tax system.

Tax Administration, Taxation

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