TITLE:
Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd.
AUTHORS:
Simon Suwanzy Dzreke, Manasey Franklin Dzreke
KEYWORDS:
GDP: Gross Domestic Product, NPV: Net Present Value, QRSUTs: Quality Residential Sprawls with Unicentric Tendencies, ROI: Return on Investment, Tax Revenue, Neoclassical Theory of Economic, The Marginal Effective Tax Rate (METR) of an Investment, Affordable Housing
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.6 No.1,
January
21,
2016
ABSTRACT: Three problems were identified in this study. The first aspect of the problem is that Ghana’s housing market is not affordable for many lower-income Ghanaians, in contravention of the Government of Ghana’s goal of creating a more affordable housing market. The second aspect of the problem is that it is not known whether the Government of Ghana’s corporate income tax incentive for low-cost housing developers has been successful in raising income for developers. The third aspect of the problem is that Regimanuel Gray (Ghana) Ltd. does not yet have a sound empirical basis on which to weigh low-cost versus non-low-cost housing projects in its portfolio. The objective of the study was to determine whether tax incentives at Regimanuel Gray (Ghana) Ltd. were positively associated with company income. It was found that there was a) a statistically significant (p