Browsing Arts (Faculty of) by Supervisor "Klassen, Kenneth"
Now showing items 1-3 of 3
-
The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power
(University of Waterloo, 2018-08-20)This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect the extent of their use in executive equity ... -
Tax Incentives in Corporate Acquisitions
(University of Waterloo, 2021-09-30)In this dissertation, I examine tax incentives in corporate acquisitions. Reported tax losses or net operating losses (NOLs) under the United States (U.S.) income tax law have grown considerably in recent years. Yet, there ... -
Tax-Planning vs. Coordination: The Dual Role of Internal Capital Allocation
(University of Waterloo, 2020-12-03)In this thesis, I examine how a multinational corporation (MNC) allocates capital among its international subsidiaries. This capital allocation has both a managerial and tax-planning objective. On the managerial side, it ...