subject:(Taxes)

1. Redonda, Agustin. Three essays on fiscal federalism and market structure.

Degree: 2015, Università della Svizzera italiana

► This thesis assesses two different sub-fields inside public economics in general and taxation in particular: tax incidence and tax competition. The first chapter analyzes the… (more)

Subjects/Keywords: Corporate taxes

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APA (6^th Edition):

Redonda, A. (2015). Three essays on fiscal federalism and market structure. (Thesis). Università della Svizzera italiana. Retrieved from http://doc.rero.ch/record/256051

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Redonda, Agustin. “Three essays on fiscal federalism and market structure.” 2015. Thesis, Università della Svizzera italiana. Accessed April 13, 2021. http://doc.rero.ch/record/256051.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Redonda, Agustin. “Three essays on fiscal federalism and market structure.” 2015. Web. 13 Apr 2021.

Vancouver:

Redonda A. Three essays on fiscal federalism and market structure. [Internet] [Thesis]. Università della Svizzera italiana; 2015. [cited 2021 Apr 13]. Available from: http://doc.rero.ch/record/256051.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Redonda A. Three essays on fiscal federalism and market structure. [Thesis]. Università della Svizzera italiana; 2015. Available from: http://doc.rero.ch/record/256051

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of California – Berkeley

2. Zidar, Owen Michael. Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues.

Degree: Economics, 2014, University of California – Berkeley

URL: http://www.escholarship.org/uc/item/6nh0x9g0

► This dissertation uses a regional approach to assess the aggregate effects of cutting taxes on corporations and on taxpayers in different income groups. Determining the… (more)

▼ This dissertation uses a regional approach to assess the aggregate effects of cutting taxes on corporations and on taxpayers in different income groups. Determining the optimal course for economic policy critically depends on the efficiency and equity consequences of these policies. The first chapter of this dissertation estimates the incidence of state corporate taxes on workers, landowners, and firm owners in a spatial equilibrium model in which corporate taxes affect the location choices of both firms and workers. Heterogeneous, location-specific productivities and preferences determine the mobility of firms and workers, respectively. Owners of monopolistically competitive firms receive economic profits and may bear the incidence of corporate taxes as heterogeneous productivity can make them inframarginal in their location choices. We derive a simple expression for equilibrium incidence as a function of a few estimable parameters. Using variation in state corporate tax rates and apportionment rules, we estimate the reduced-form effects of tax changes on firm and worker location decisions, wages, and rental costs. We then use minimum distance methods to recover the parameters that determine equilibrium incidence as a function of these reduced-form effects. In contrast to previous assumptions of infinitely mobile firms and perfectly immobile workers, we find that firms are only approximately twice as mobile as workers over a ten-year period. This fact, along with equilibrium impacts on the housing market, implies that firm owners bear roughly 40% of the incidence, while workers and land owners bear 35% and 25%, respectively. Finally, we derive revenue-maximizing state corporate tax rates and discuss interactions with other local taxes and apportionment formulae.The second chapter investigates how tax changes for different income groups affect macroeconomic activity. Using historical tax returns from NBER's TAXSIM, I construct a measure of who received (or paid for) Romer and Romer exogenous tax changes. I aggregate these tax changes by income group and state. Variation in the income distribution across U.S. states and federal tax changes generate variation in regional tax shocks that I exploit to test for heterogeneous effects. I find that the negative relationship between tax changes and growth is largely driven by tax changes for lower-income groups and that the effect of tax cuts for the top 10% on employment growth is small.

Subjects/Keywords: Education; Business Location; Corporate Taxes; Incidence; Taxes

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APA (6^th Edition):

Zidar, O. M. (2014). Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues. (Thesis). University of California – Berkeley. Retrieved from http://www.escholarship.org/uc/item/6nh0x9g0

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Zidar, Owen Michael. “Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues.” 2014. Thesis, University of California – Berkeley. Accessed April 13, 2021. http://www.escholarship.org/uc/item/6nh0x9g0.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Zidar, Owen Michael. “Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues.” 2014. Web. 13 Apr 2021.

Vancouver:

Zidar OM. Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues. [Internet] [Thesis]. University of California – Berkeley; 2014. [cited 2021 Apr 13]. Available from: http://www.escholarship.org/uc/item/6nh0x9g0.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zidar OM. Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues. [Thesis]. University of California – Berkeley; 2014. Available from: http://www.escholarship.org/uc/item/6nh0x9g0

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Arizona

3. Lusch, Stephen John. The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions .

Degree: 2014, University of Arizona

URL: http://hdl.handle.net/10150/316892

► This study addresses the question of whether the relation between investor-level taxes and a firm's capital structure decisions varies predictably with financial constraints. Using the… (more)

Subjects/Keywords: capital structure; dividend taxes; individual ownership; personal taxes; Accounting; capital gains taxes

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APA (6^th Edition):

Lusch, S. J. (2014). The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/316892

Chicago Manual of Style (16^th Edition):

Lusch, Stephen John. “The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions .” 2014. Doctoral Dissertation, University of Arizona. Accessed April 13, 2021. http://hdl.handle.net/10150/316892.

MLA Handbook (7^th Edition):

Lusch, Stephen John. “The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions .” 2014. Web. 13 Apr 2021.

Vancouver:

Lusch SJ. The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions . [Internet] [Doctoral dissertation]. University of Arizona; 2014. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10150/316892.

Council of Science Editors:

Lusch SJ. The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions . [Doctoral Dissertation]. University of Arizona; 2014. Available from: http://hdl.handle.net/10150/316892

Rochester Institute of Technology

4. Zenuni, Herolinda. Taxpayer's Right in Kosovo.

Degree: 2014, Rochester Institute of Technology

URL: https://scholarworks.rit.edu/theses/8114

► Tax revenues constitute a large portion of budget revenues in Kosovo; therefore, an effective tax system is of utmost importance, especially since Kosovo remains… (more)

▼ Tax revenues constitute a large portion of budget revenues in Kosovo; therefore, an effective tax system is of utmost importance, especially since Kosovo remains a country in development. This report focuses on a specific section of the tax system which is the taxpayers’ rights, and analyzes cases where such a system fails to respect these rights. Specifically, the analysis is conducted by focusing on the level of education among taxpayers regarding their rights and cases of violations reported by taxpayers. This report presents a critical review of the factors leading to the violation of taxpayers’ rights and the consequences of such violations; and ultimately, it attempts to identify possible solutions for increasing the awareness among taxpayers of their rights and reducing the cases of their violation. This research is conducted using a qualitative methodology. It combines literature review and analysis of current Tax Administration of Kosovo (TAK) publications, the tax legislation of Kosovo, as well as a collection of primary data gathered through interviews and two small-scale surveys. Among the 11 interviews conducted, there are several stakeholders from the Ministry of Finance, Tax Administration of Kosovo as well as the business community. The surveys were conducted with two groups of taxpayers: large taxpayers, namely the corporations and small individual taxpayers. The information gathered from the surveys and interviews shows that there is a low level of awareness among taxpayers regarding their rights and there are issues with enforcing them, especially with inefficient investigation procedures. The greatest concern regarding taxpayers’ rights results to be the violation of the right to pay no more than the correct amount. By being illegitimately and unfairly charged more than the correct amount liable, taxpayers face unforeseen financial difficulties. In some cases this has resulted in significant losses for companies which have had to lay off employees and pay additional costs to defend themselves. Moreover, the right to appeal, which in principle should serve to protect taxpayers from any unjust and unlawful actions, is not exercised by taxpayers in many cases due to the long and costly procedure. As a result, complying with the law becomes more expensive for taxpayers, consequently creating barriers for doing business in Kosovo as well as incentives for evading taxes. Advisors/Committee Members: Venera Demukaj.

Subjects/Keywords: Economy; AUK; Taxes; Rights; Kosovo

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APA (6^th Edition):

Zenuni, H. (2014). Taxpayer's Right in Kosovo. (Thesis). Rochester Institute of Technology. Retrieved from https://scholarworks.rit.edu/theses/8114

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Zenuni, Herolinda. “Taxpayer's Right in Kosovo.” 2014. Thesis, Rochester Institute of Technology. Accessed April 13, 2021. https://scholarworks.rit.edu/theses/8114.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Zenuni, Herolinda. “Taxpayer's Right in Kosovo.” 2014. Web. 13 Apr 2021.

Vancouver:

Zenuni H. Taxpayer's Right in Kosovo. [Internet] [Thesis]. Rochester Institute of Technology; 2014. [cited 2021 Apr 13]. Available from: https://scholarworks.rit.edu/theses/8114.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zenuni H. Taxpayer's Right in Kosovo. [Thesis]. Rochester Institute of Technology; 2014. Available from: https://scholarworks.rit.edu/theses/8114

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Cornell University

5. McGranaghan, Matthew. Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study.

Degree: M.S., Agricultural Economics, Agricultural Economics, 2014, Cornell University

URL: http://hdl.handle.net/1813/38877

► Do price interventions, namely taxes on unhealthy food and subsidies on healthy food, affect food-purchasing behavior? If so, can they be used to improve health?… (more)

Subjects/Keywords: Food Policy; Taxes; Subsidies

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APA (6^th Edition):

McGranaghan, M. (2014). Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study. (Masters Thesis). Cornell University. Retrieved from http://hdl.handle.net/1813/38877

Chicago Manual of Style (16^th Edition):

McGranaghan, Matthew. “Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study.” 2014. Masters Thesis, Cornell University. Accessed April 13, 2021. http://hdl.handle.net/1813/38877.

MLA Handbook (7^th Edition):

McGranaghan, Matthew. “Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study.” 2014. Web. 13 Apr 2021.

Vancouver:

McGranaghan M. Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study. [Internet] [Masters thesis]. Cornell University; 2014. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/1813/38877.

Council of Science Editors:

McGranaghan M. Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study. [Masters Thesis]. Cornell University; 2014. Available from: http://hdl.handle.net/1813/38877

Texas A&M University

6. Clemons, Roy. Two Essays on the American Jobs Creation Act of 2004.

Degree: PhD, Accounting, 2009, Texas A&M University

URL: http://hdl.handle.net/1969.1/ETD-TAMU-2852

► This dissertation contains two essays. The American Jobs Creation Act of 2004 was intended to stimulate the economy by expediting the repatriation of foreign earnings… (more)

▼ This dissertation contains two essays. The American Jobs Creation Act of 2004 was intended to stimulate the economy by expediting the repatriation of foreign earnings and requiring that those repatriations be invested in domestic operations. The first essay investigates (1) who repatriated foreign earnings under the provisions of the Act, (2) why firms repatriated and (3) what the firms did with the repatriated funds. The first essay identifies 364 firms that repatriated approximately $283 billion under the Act. The only significant increase in expenditures for the repatriating firms was for stock repurchases, an expenditure specifically prohibited under the Act. Firms appear to have repatriated foreign earnings to take advantage of the tax savings without achieving the Act‟s intended objective of increasing domestic investment. The second essay builds on recent research that evaluates the lock-out effect of the U.S. international tax system. The second essay studies the factors associated with the lock-out effect of the U.S. international tax system. Recent evidence suggests that firms that have reached their optimal level of investment in foreign operations will accumulate foreign earnings abroad in financial assets to avoid recording the associated U.S. tax liability. However, prior research has not disentangled the difference between firms that permanently reinvest their foreign earnings for reinvest into operations versus firms that classify their foreign earnings as permanently reinvest to indefinitely defer the recognition of the associated U.S. tax liability. Using a hand-collected sample of firms that repatriated under the one-time tax holiday, I find that the firms were classifying their foreign earnings as permanently reinvested to avoid recognizing the associated U.S. liability before and after the one-time tax holiday. Also, during the tax holiday firms brought back significant amounts of cash previously classified as permanently reinvested foreign earnings suggesting that the earnings were not retained abroad for foreign reinvestment. The results of essay two are consistent with theoretical predictions that firms repatriating under the Act classified their foreign earnings as permanently reinvested to avoid recognizing the associated U.S. tax liability. Advisors/Committee Members: Kinney, Michael R. (advisor), Lassila, Dennis R. (committee member), Poston, Dudley L. (committee member), Strawser, Robert H. (committee member).

Subjects/Keywords: taxes; accounting

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APA (6^th Edition):

Clemons, R. (2009). Two Essays on the American Jobs Creation Act of 2004. (Doctoral Dissertation). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-2852

Chicago Manual of Style (16^th Edition):

Clemons, Roy. “Two Essays on the American Jobs Creation Act of 2004.” 2009. Doctoral Dissertation, Texas A&M University. Accessed April 13, 2021. http://hdl.handle.net/1969.1/ETD-TAMU-2852.

MLA Handbook (7^th Edition):

Clemons, Roy. “Two Essays on the American Jobs Creation Act of 2004.” 2009. Web. 13 Apr 2021.

Vancouver:

Clemons R. Two Essays on the American Jobs Creation Act of 2004. [Internet] [Doctoral dissertation]. Texas A&M University; 2009. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2852.

Council of Science Editors:

Clemons R. Two Essays on the American Jobs Creation Act of 2004. [Doctoral Dissertation]. Texas A&M University; 2009. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2852

Louisiana State University

7. Fernandez, Guillermo R. FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA.

Degree: 2018, Louisiana State University

URL: https://digitalcommons.lsu.edu/gradschool_theses/4795

► Since signing the peace accords in 1996, the Guatemalan government committed to increase the tax burden of 1995 by 50% to a total of… (more)

Subjects/Keywords: Food Security; Taxes; Guatemala

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APA (6^th Edition):

Fernandez, G. R. (2018). FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA. (Masters Thesis). Louisiana State University. Retrieved from https://digitalcommons.lsu.edu/gradschool_theses/4795

Chicago Manual of Style (16^th Edition):

Fernandez, Guillermo R. “FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA.” 2018. Masters Thesis, Louisiana State University. Accessed April 13, 2021. https://digitalcommons.lsu.edu/gradschool_theses/4795.

MLA Handbook (7^th Edition):

Fernandez, Guillermo R. “FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA.” 2018. Web. 13 Apr 2021.

Vancouver:

Fernandez GR. FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA. [Internet] [Masters thesis]. Louisiana State University; 2018. [cited 2021 Apr 13]. Available from: https://digitalcommons.lsu.edu/gradschool_theses/4795.

Council of Science Editors:

Fernandez GR. FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA. [Masters Thesis]. Louisiana State University; 2018. Available from: https://digitalcommons.lsu.edu/gradschool_theses/4795

Macquarie University

8. Black, Celeste Marie. Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective.

Degree: 2016, Macquarie University

URL: http://hdl.handle.net/1959.14/1147304

►

Theoretical thesis.

Bibliography: pages 220-238.

Chapter One. Introduction : emissions trading schemes and the problem of taxation – Chapter Two. Accounting for carbon emission allowances… (more)

▼

Theoretical thesis.

Bibliography: pages 220-238.

Chapter One. Introduction : emissions trading schemes and the problem of taxation – Chapter Two. Accounting for carbon emission allowances – Chapter Three. Domestic taxation of emissions trading transactions – Chapter Four. International taxation of emissions trading transactions – Chapter Five. Conclusions.

The economic arguments in support of the use of emissions trading schemes as a mechanism to reduce harmful greenhouse gas emissions rely on the ability of the schemes to internalise the cost of the pollution externality through a price signal – the cost of an emission permit. Taxation has the potential to distort this price signal if emissions trading transactions are not subject to the same tax treatment across entities but, to date, the issue of the application of taxation regimes to such transactions has received little academic consideration. The prospect of inconsistent tax treatment is heightened where emissions trading systems are linked internationally, allowing permits to flow between jurisdictions. This thesis systematically examines the direct (income) taxation of carbon trading transactions in order to determine instances in practice where inconsistent tax outcomes may arise and makes recommendations for tax law design.

The thesis builds up a picture of emissions trading taxation through three layers. The first is the treatment of relevant transactions for financial accounting purposes. This is necessary given that many jurisdictions take accounting profits as the starting point in determining tax liability. The second element is domestic taxation and involves a detailed, comparative analysis of the domestic tax treatment of emissions trading transactions in Australia and the United Kingdom. These jurisdictions are amenable to comparison given that the United Kingdom is representative of jurisdictions that apply ordinary tax rules to these transactions, whereas Australia has adopted specifically designed tax rules to address the unusual features of the transactions. The third element is international taxation, where this necessarily involves the application of both international tax rules found in domestic law and tax treaties. These rules are applied to six hypothetical trading transactions which could arise under linked trading schemes in order to systematically test the outcomes against the goal of inter-firm neutrality. For these purposes, the representative tax systems are again based on the Australia and United Kingdom models and the tax treaty network is assumed to be based on the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital.

1 online resource (238 pages)

Advisors/Committee Members: Macquarie University. Department of Accounting and Corporate Governance.

Subjects/Keywords: Carbon taxes – Australia; Carbon taxes – Great Britain; Carbon taxes – Evaluation; Carbon taxes – International cooperation; emissions trading; income tax; international tax; accounting

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APA (6^th Edition):

Black, C. M. (2016). Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective. (Doctoral Dissertation). Macquarie University. Retrieved from http://hdl.handle.net/1959.14/1147304

Chicago Manual of Style (16^th Edition):

Black, Celeste Marie. “Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective.” 2016. Doctoral Dissertation, Macquarie University. Accessed April 13, 2021. http://hdl.handle.net/1959.14/1147304.

MLA Handbook (7^th Edition):

Black, Celeste Marie. “Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective.” 2016. Web. 13 Apr 2021.

Vancouver:

Black CM. Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective. [Internet] [Doctoral dissertation]. Macquarie University; 2016. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/1959.14/1147304.

Council of Science Editors:

Black CM. Carbon pricing and taxation: an examination of the taxation of emissions trading transactions from a domestic and international perspective. [Doctoral Dissertation]. Macquarie University; 2016. Available from: http://hdl.handle.net/1959.14/1147304

University of Pretoria

9. Steyn, Theunis Lodewikus. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa .

Degree: 2013, University of Pretoria

URL: http://upetd.up.ac.za/thesis/available/etd-01252013-123649/

► In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue… (more)

▼ In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden. Advisors/Committee Members: Franzsen, R.C.D. (Riel) (advisor), Stiglingh, M. (Madeleine) (advisor).

Subjects/Keywords: Perceived taxes; Imposed taxes; Individual taxpayers; Tax burden; UCTD

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APA (6^th Edition):

Steyn, T. L. (2013). A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa . (Doctoral Dissertation). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-01252013-123649/

Chicago Manual of Style (16^th Edition):

Steyn, Theunis Lodewikus. “A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa .” 2013. Doctoral Dissertation, University of Pretoria. Accessed April 13, 2021. http://upetd.up.ac.za/thesis/available/etd-01252013-123649/.

MLA Handbook (7^th Edition):

Steyn, Theunis Lodewikus. “A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa .” 2013. Web. 13 Apr 2021.

Vancouver:

Steyn TL. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa . [Internet] [Doctoral dissertation]. University of Pretoria; 2013. [cited 2021 Apr 13]. Available from: http://upetd.up.ac.za/thesis/available/etd-01252013-123649/.

Council of Science Editors:

Steyn TL. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa . [Doctoral Dissertation]. University of Pretoria; 2013. Available from: http://upetd.up.ac.za/thesis/available/etd-01252013-123649/

University of Illinois – Chicago

10. Goegan, Brian R. The Unintended Health Consequences of Cigarette and Alcohol Taxes.

Degree: 2014, University of Illinois – Chicago

URL: http://hdl.handle.net/10027/18985

► Smoking and drinking account for more than 520,000 deaths annually in the United States, and have been a frequent target of public policy aimed at… (more)

Subjects/Keywords: Cigarettes; Alcohol; Taxes; Excise Taxes; Smoking; Obesity; Hypertension; Diabetes; Cholesterol; Arthritis

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APA (6^th Edition):

Goegan, B. R. (2014). The Unintended Health Consequences of Cigarette and Alcohol Taxes. (Thesis). University of Illinois – Chicago. Retrieved from http://hdl.handle.net/10027/18985

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Goegan, Brian R. “The Unintended Health Consequences of Cigarette and Alcohol Taxes.” 2014. Thesis, University of Illinois – Chicago. Accessed April 13, 2021. http://hdl.handle.net/10027/18985.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Goegan, Brian R. “The Unintended Health Consequences of Cigarette and Alcohol Taxes.” 2014. Web. 13 Apr 2021.

Vancouver:

Goegan BR. The Unintended Health Consequences of Cigarette and Alcohol Taxes. [Internet] [Thesis]. University of Illinois – Chicago; 2014. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10027/18985.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Goegan BR. The Unintended Health Consequences of Cigarette and Alcohol Taxes. [Thesis]. University of Illinois – Chicago; 2014. Available from: http://hdl.handle.net/10027/18985

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Pretoria

11. Steyn, Theunis Lodewikus. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa.

Degree: Taxation, 2012, University of Pretoria

URL: http://hdl.handle.net/2263/25182

► In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue… (more)

▼ In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden. Advisors/Committee Members: Franzsen, R.C.D. (Riel) (advisor), Stiglingh, M. (Madeleine) (advisor).

Subjects/Keywords: Perceived taxes; Imposed taxes; Individual taxpayers; Tax burden; UCTD

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

APA (6^th Edition):

Steyn, T. L. (2012). A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. (Doctoral Dissertation). University of Pretoria. Retrieved from http://hdl.handle.net/2263/25182

Chicago Manual of Style (16^th Edition):

Steyn, Theunis Lodewikus. “A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa.” 2012. Doctoral Dissertation, University of Pretoria. Accessed April 13, 2021. http://hdl.handle.net/2263/25182.

MLA Handbook (7^th Edition):

Steyn, Theunis Lodewikus. “A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa.” 2012. Web. 13 Apr 2021.

Vancouver:

Steyn TL. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. [Internet] [Doctoral dissertation]. University of Pretoria; 2012. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/2263/25182.

Council of Science Editors:

Steyn TL. A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. [Doctoral Dissertation]. University of Pretoria; 2012. Available from: http://hdl.handle.net/2263/25182

University of Georgia

12. Afonso, Whitney Blair Scott. An examination of local option sales taxes.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/27868

► This dissertation examines how the use of local option sales taxes affects county governments’ fiscal behavior. Local option sales taxes are becoming a popular form… (more)

Subjects/Keywords: local sales taxes; property taxes; local governments; public finance

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APA (6^th Edition):

Afonso, W. B. S. (2014). An examination of local option sales taxes. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/27868

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Afonso, Whitney Blair Scott. “An examination of local option sales taxes.” 2014. Thesis, University of Georgia. Accessed April 13, 2021. http://hdl.handle.net/10724/27868.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Afonso, Whitney Blair Scott. “An examination of local option sales taxes.” 2014. Web. 13 Apr 2021.

Vancouver:

Afonso WBS. An examination of local option sales taxes. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10724/27868.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Afonso WBS. An examination of local option sales taxes. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/27868

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Virginia Tech

13. Bailey, Philip Donald. The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning.

Degree: MS, Forestry, 1998, Virginia Tech

URL: http://hdl.handle.net/10919/31701

► Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets… (more)

▼ Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to illustrate the effects of differential state tax treatment on a representative forest landowner with two different income levels (50,000 and 110,000) who harvests 200,000 worth of timber in a given tax year. After-tax land expectation values for a forest landowner are also calculated to illustrate the effects of tax planning on returns to timber investment over time. Twenty-eight states utilize the federal adjusted gross income (AGI) as their tax base. Thirty-three states provide a personal exemption in the form of a credit or deduction. A standard deduction is allowed in twenty-six states. The minimum tax rates range from zero percent in Delaware to six percent in Minnesota and North Carolina. Maximum rates range from 4.5 percent in Connecticut to 11 percent in Montana. Four states allow a capital gains exclusion while two others have maximum capital gains rates that are lower than the highest ordinary state tax rate. In the South, landowners have the lowest state tax liability in Louisiana and the highest liability in North Carolina for both income levels. In the Midwest and Northeast, landowners in the medium income (50,000) level have the lowest tax liability in North Dakota and the highest in Minnesota. Landowners in the high income level (110,000) have the lowest tax liability in Pennsylvania and the highest liability in Minnesota. In the West, medium-income level Idaho and Montana landowners have the lowest and highest state tax liabilities, respectively. High level income landowners have the lowest liability in Arizona and the highest liability in Montana. The effects of tax planning on a forest landowner's potential revenues are calculated using land expectation methodology. Six different scenarios are used to examine the effect of common omissions and mistakes made by a typical landowner. In each successive scenario, the landowners forego certain tax benefit(s) that, in turn, lower their LEV. Different representative state tax rates and discount rates are used as a sensitivity analysis to find a range of values that could potentially occur. The treatment of timber revenue as an ordinary gain provides the largest decline in land expectation value in most cases. Advisors/Committee Members: Haney, Harry L. Jr. (committeechair), Sullivan, Jay (committee member), Callihan, Debra S. (committeecochair).

Subjects/Keywords: Forestry; Taxes; Income taxes; Timberland

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APA (6^th Edition):

Bailey, P. D. (1998). The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning. (Masters Thesis). Virginia Tech. Retrieved from http://hdl.handle.net/10919/31701

Chicago Manual of Style (16^th Edition):

Bailey, Philip Donald. “The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning.” 1998. Masters Thesis, Virginia Tech. Accessed April 13, 2021. http://hdl.handle.net/10919/31701.

MLA Handbook (7^th Edition):

Bailey, Philip Donald. “The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning.” 1998. Web. 13 Apr 2021.

Vancouver:

Bailey PD. The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning. [Internet] [Masters thesis]. Virginia Tech; 1998. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10919/31701.

Council of Science Editors:

Bailey PD. The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning. [Masters Thesis]. Virginia Tech; 1998. Available from: http://hdl.handle.net/10919/31701

Vanderbilt University

14. Bawa, Siraj Gustavo. Essays on Corporate Taxation in the Open Economy.

Degree: PhD, Economics, 2016, Vanderbilt University

URL: http://hdl.handle.net/1803/12675

► This dissertation contains 3 essays that analyze different aspects of corporate taxation. The first essay studies optimal corporate taxes using an enhanced version of the… (more)

Subjects/Keywords: Melitz; corporate taxes; International economics; public economics

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APA (6^th Edition):

Bawa, S. G. (2016). Essays on Corporate Taxation in the Open Economy. (Doctoral Dissertation). Vanderbilt University. Retrieved from http://hdl.handle.net/1803/12675

Chicago Manual of Style (16^th Edition):

Bawa, Siraj Gustavo. “Essays on Corporate Taxation in the Open Economy.” 2016. Doctoral Dissertation, Vanderbilt University. Accessed April 13, 2021. http://hdl.handle.net/1803/12675.

MLA Handbook (7^th Edition):

Bawa, Siraj Gustavo. “Essays on Corporate Taxation in the Open Economy.” 2016. Web. 13 Apr 2021.

Vancouver:

Bawa SG. Essays on Corporate Taxation in the Open Economy. [Internet] [Doctoral dissertation]. Vanderbilt University; 2016. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/1803/12675.

Council of Science Editors:

Bawa SG. Essays on Corporate Taxation in the Open Economy. [Doctoral Dissertation]. Vanderbilt University; 2016. Available from: http://hdl.handle.net/1803/12675

Punjabi University

15. Kaur, Kulwinder. Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal.

Degree: Law, 2011, Punjabi University

URL: http://shodhganga.inflibnet.ac.in/handle/10603/2880

►

Direct and Indirect taxes are the principle sources of revenue for Government of India. Indirect taxes of Central Government are Customs, Central Excise and Service… (more)

▼

Direct and Indirect taxes are the principle sources of revenue for Government of India. Indirect taxes of Central Government are Customs, Central Excise and Service Tax.The human tendency not to pay or pay as much less as possible or recover as much possible results in litigation. To lessen the burden of courts, CESTAT (Customs Excise and Service Tax Appellate Tribunal) earlier CEGAT was also established for these purposes in the year 1982. Appeal against the orders of the Commissioner and Commissioner (Appeals) is available to CESTAT. Provisions are available for appeal, review, revision and reference to High court/ Supreme Court in limited cases on certain legal issues. Despite of all of them a common writ jurisdiction of High Courts and Supreme Court is also available under the Constitution of India, in addition of Special Leave Petition in Supreme Court irrespective of any provision of Acts of Indirect taxes. It has been found that many provisions have been provided in these statutes for giving exemplary punishment to the tax evaders to act as deterrent. One such provision is confiscation of the goods and prosecution of the accused simultaneously. The courts have significant role in the administration of justice in this field. There are specific provisions of appeals before hon’ble High Courts and hon’ble Supreme Court of India against the orders of CESTAT in specific cases. Special writ jurisdictions of both these courts have been provided in the Constitution of India, which can be invoked in special circumstances. Major shortcomings noticed are lack of judicial knowledge, scanty regard to the process of justice, willful neglect of dispensation of true justice owing to lack of confidence, arrogance, corruption, no proper representation from the side of department in the process of adjudication as well as at the time of appeal, etc. Members of CESTAT are mostly retired officers or retired justice of either High Court or the Supreme Court. The departmental proceedings must be represented from the government side by the qualified legal officers.

Conclusion p. 247-260, Bibliography p. 261-267, Abbreviations p. 268-270, Annexure p. 271-275

Advisors/Committee Members: Singh, Ravi Karan.

Subjects/Keywords: Law; Direct and Indirect taxes; Administrative authorities

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APA (6^th Edition):

Kaur, K. (2011). Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal. (Thesis). Punjabi University. Retrieved from http://shodhganga.inflibnet.ac.in/handle/10603/2880

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Kaur, Kulwinder. “Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal.” 2011. Thesis, Punjabi University. Accessed April 13, 2021. http://shodhganga.inflibnet.ac.in/handle/10603/2880.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Kaur, Kulwinder. “Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal.” 2011. Web. 13 Apr 2021.

Vancouver:

Kaur K. Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal. [Internet] [Thesis]. Punjabi University; 2011. [cited 2021 Apr 13]. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/2880.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Kaur K. Role of judiciary, quasi-judicial fora and administrative authorities under the indirect tax laws: an appraisal. [Thesis]. Punjabi University; 2011. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/2880

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

16. Nóbrega, Artur Duarte de Goes. Tipificação da investigação em impostos: Journal of the American Taxation Association.

Degree: 2015, RCAAP

URL: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/11273

►

Classificação JEL: M40, Y40

Este estudo é uma revisão de estudos empíricos publicados em revistas científicas na área de impostos. Sendo o primeiro a analisar… (more)

▼

Classificação JEL: M40, Y40

Este estudo é uma revisão de estudos empíricos publicados em revistas científicas na área de impostos. Sendo o primeiro a analisar uma revista científica na área de impostos, contribui para o conhecimento geral da investigação efetuada pelos investigadores, assim como o que foi publicado no Journal of the American Taxation Association. Através da análise desta revista científica, este trabalho tem como objetivo principal tipificar a investigação em impostos realizada nos últimos cinco anos, descrevendo os vários tipos de trabalhos publicados nas revistas, tais como, a afiliação do investigador (país e continente), país de recolha de dados, área de estudo, ano de publicação, a metodologia de investigação, o número e género de investigadores por estudo. Os resultados comprovam que para o período analisado, a maioria dos investigadores tem como país de afiliação os Estados Unidos da América (EUA); o país de recolha de dados predominante é os EUA; os artigos na sua generalidade pertencem a 2 ou mais investigadores do género masculino; a área de estudo mais investigada é a área de impostos; a metodologia mais utilizada é a bases de dados.

This paper review is a revision of empirical studies published in scientific magazines in the thematic of tax. Being the first to analyze a scientific magazine in the area of tax contributes to the general knowledge of the investigation conducted by investigators, as well as what has been published on the Journal of the American Taxation Association. Through the analysis of this scientific magazine the main goal of this work is to typify the research about tax conducted over the last five years, describing the various types of work published in magazines, such as the affiliation of the investigator (country and continent), country of data collection, field of study, year of publication, investiga t ion methodology, number and gender of investigators per study. The results prove that, in the analyzed period, most of those investigators has United States of American as their affiliation country, the predominant country of data collection is USA, the articles generally belong to two or more male investigators, the field of study that has been more explored is the area of tax and the most used methodology is the data base.

Advisors/Committee Members: Pais, Cláudio António Figueiredo.

Subjects/Keywords: Impostos; Contabilidade; Investigação; EUA; Taxes; Accounting; Investigation

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APA (6^th Edition):

Nóbrega, A. D. d. G. (2015). Tipificação da investigação em impostos: Journal of the American Taxation Association. (Thesis). RCAAP. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/11273

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Nóbrega, Artur Duarte de Goes. “Tipificação da investigação em impostos: Journal of the American Taxation Association.” 2015. Thesis, RCAAP. Accessed April 13, 2021. https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/11273.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Nóbrega, Artur Duarte de Goes. “Tipificação da investigação em impostos: Journal of the American Taxation Association.” 2015. Web. 13 Apr 2021.

Vancouver:

Nóbrega ADdG. Tipificação da investigação em impostos: Journal of the American Taxation Association. [Internet] [Thesis]. RCAAP; 2015. [cited 2021 Apr 13]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/11273.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Nóbrega ADdG. Tipificação da investigação em impostos: Journal of the American Taxation Association. [Thesis]. RCAAP; 2015. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.iscte-iul.pt:10071/11273

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidade Nova

17. Lancastre, Manuel Corrêa de Barros de. Essay on secular stagnation.

Degree: 2015, Universidade Nova

URL: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/15087

►

In this paper we show that a closed economy, with a balanced budget and unable to increase public spending, can avoid or leave a persistent… (more)

Subjects/Keywords: Secular stagnation; Liquidity trap; Distortionary taxes

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APA (6^th Edition):

Lancastre, M. C. d. B. d. (2015). Essay on secular stagnation. (Thesis). Universidade Nova. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/15087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Lancastre, Manuel Corrêa de Barros de. “Essay on secular stagnation.” 2015. Thesis, Universidade Nova. Accessed April 13, 2021. http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/15087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Lancastre, Manuel Corrêa de Barros de. “Essay on secular stagnation.” 2015. Web. 13 Apr 2021.

Vancouver:

Lancastre MCdBd. Essay on secular stagnation. [Internet] [Thesis]. Universidade Nova; 2015. [cited 2021 Apr 13]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/15087.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lancastre MCdBd. Essay on secular stagnation. [Thesis]. Universidade Nova; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/15087

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Technical University of Lisbon

18. Gomes, Liliana Letra. O reconhecimento de impostos diferidos em Portugal.

Degree: 2015, Technical University of Lisbon

URL: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11137

►

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Perante a crescente globalização da economia mundial, o IASB e o FASB estão a unir esforços para convergirem… (more)

Subjects/Keywords: IAS 12; NCRF25; Impostos diferidos; Deferred taxes

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APA (6^th Edition):

Gomes, L. L. (2015). O reconhecimento de impostos diferidos em Portugal. (Thesis). Technical University of Lisbon. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11137

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Gomes, Liliana Letra. “O reconhecimento de impostos diferidos em Portugal.” 2015. Thesis, Technical University of Lisbon. Accessed April 13, 2021. https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11137.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Gomes, Liliana Letra. “O reconhecimento de impostos diferidos em Portugal.” 2015. Web. 13 Apr 2021.

Vancouver:

Gomes LL. O reconhecimento de impostos diferidos em Portugal. [Internet] [Thesis]. Technical University of Lisbon; 2015. [cited 2021 Apr 13]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11137.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gomes LL. O reconhecimento de impostos diferidos em Portugal. [Thesis]. Technical University of Lisbon; 2015. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11137

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Université de Sherbrooke

19. Bouaré, Souleymane. Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain.

Degree: 2019, Université de Sherbrooke

URL: http://hdl.handle.net/11143/16018

► Abstract: The main objective of the document is to determine a level of tax burden and optimal composition of taxes (direct taxes, indirect taxes and… (more)

Subjects/Keywords: Pression fiscale; Structure des taxes; Optimalité; Efficience

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APA (6^th Edition):

Bouaré, S. (2019). Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain. (Masters Thesis). Université de Sherbrooke. Retrieved from http://hdl.handle.net/11143/16018

Chicago Manual of Style (16^th Edition):

Bouaré, Souleymane. “Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain.” 2019. Masters Thesis, Université de Sherbrooke. Accessed April 13, 2021. http://hdl.handle.net/11143/16018.

MLA Handbook (7^th Edition):

Bouaré, Souleymane. “Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain.” 2019. Web. 13 Apr 2021.

Vancouver:

Bouaré S. Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain. [Internet] [Masters thesis]. Université de Sherbrooke; 2019. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/11143/16018.

Council of Science Editors:

Bouaré S. Efficience et optimalité de la pression fiscale et la structure fiscale sur le taux de croissance des pays de l'Union Économique Monétaire Ouest Africain. [Masters Thesis]. Université de Sherbrooke; 2019. Available from: http://hdl.handle.net/11143/16018

University of Illinois – Urbana-Champaign

20. Tsang, Harry. Essays on taxation: positive and normative aspects.

Degree: PhD, 0074, 2011, University of Illinois – Urbana-Champaign

URL: http://hdl.handle.net/2142/24200

► This dissertation consists of three essays on taxation. The first essay examines whether government policy, through the use of tax incentives, is able to encourage… (more)

▼ This dissertation consists of three essays on taxation. The first essay examines whether government policy, through the use of tax incentives, is able to encourage household savings. This essay analyzes the impact of the 1990 Education Savings Bond Program. This policy created an additional tax incentive for owners of existing government savings bonds, by allowing interest earnings to be exempt from income taxes in years where the household incurs a qualified education expense. Using the 1989 and 1992 Survey of Consumer Finance data sets, a difference-in-difference methodology is used to measure how household savings has changed over time for households with college-bound children as opposed to those without. Households without college-bound children do not need to save for education and thus are not affected by the program. The comparison of savings for the two groups, correcting for individual characteristics, reveals the impact of the Education Savings Bond Program. In addition, this procedure allows one to infer if there has been a crowding out effect due to the Education Savings Bond Program. The results indicate that the policy has not had an effect on household savings. The second essay uses two different estimation procedures to calculate the incidence of environmental taxes and compares the results. Both estimation procedures assume non-separability of leisure and so the labor response is incorporated into estimates of household behavior. The first method is the Almost Ideal Demand System (AIDS) model of Deaton and Muellbauer. The AIDS model assumes linear Engel curves and if this assumption is violated then welfare estimates are biased. The Quadratic Almost Ideal Demand System (QUAIDS) model of Banks, Blundell and Lewbel extends the AIDS model to allow for non-linear Engel curves. Households consume three goods – a composite clean good, a composite energy good and leisure. Data on household consumption is from the Interview Survey component of the Consumer Expenditure Survey. The AIDS model finds the energy good and leisure to be substitutes while the QUAIDS model finds no relationship between the two goods. Moreover the AIDS model is found to overestimate the welfare loss of environmental taxes on low-income households but underestimate the welfare loss of environmental taxes on high-income households. The third essay again uses the Almost Ideal Demand System model of Deaton and Muellbauer to estimate demand for junk food as well as calculate the incidence of taxes on junk food. The model assumes households consume three goods – a composite healthy food good, a composite unhealthy food good (junk food) and a composite nonfood good. Data on household consumption is from the Diary Survey component of the Consumer Expenditure Survey. The Diary Survey collects detailed data on food expenditures. Price data consists of price indices for various commodities which is available from the Bureau of Labor Statistics. The compensated own-price elasticities indicate that both healthy food… Advisors/Committee Members: Gahvari, Firouz (advisor), Gahvari, Firouz (Committee Chair), Giertz, J. Fred (committee member), Esfahani, Hadi S. (committee member), Hong, Seung-Hyun (committee member).

Subjects/Keywords: Optimal taxation; commodity taxes; incidence; savings behavior

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APA (6^th Edition):

Tsang, H. (2011). Essays on taxation: positive and normative aspects. (Doctoral Dissertation). University of Illinois – Urbana-Champaign. Retrieved from http://hdl.handle.net/2142/24200

Chicago Manual of Style (16^th Edition):

Tsang, Harry. “Essays on taxation: positive and normative aspects.” 2011. Doctoral Dissertation, University of Illinois – Urbana-Champaign. Accessed April 13, 2021. http://hdl.handle.net/2142/24200.

MLA Handbook (7^th Edition):

Tsang, Harry. “Essays on taxation: positive and normative aspects.” 2011. Web. 13 Apr 2021.

Vancouver:

Tsang H. Essays on taxation: positive and normative aspects. [Internet] [Doctoral dissertation]. University of Illinois – Urbana-Champaign; 2011. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/2142/24200.

Council of Science Editors:

Tsang H. Essays on taxation: positive and normative aspects. [Doctoral Dissertation]. University of Illinois – Urbana-Champaign; 2011. Available from: http://hdl.handle.net/2142/24200

21. Benghalem, Hélène. Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail.

Degree: Docteur es, Sciences économiques, 2019, Institut polytechnique de Paris

URL: http://www.theses.fr/2019IPPAX006

► Ma thèse étudie comment le design de l’assurance chômage peut affecter le comportement des demandeurs d’emploi et des employeurs. Dans mon premier chapitre de thèse,… (more)

▼ Ma thèse étudie comment le design de l’assurance chômage peut affecter le comportement des demandeurs d’emploi et des employeurs. Dans mon premier chapitre de thèse, nous évaluons l’impact de la taxation des contrats de très courte durée. L’Unédic a introduit en 2013 une majoration des contributions patronales à l’assurance chômage. Afin de limiter l’insécurité et la segmentation sur le marché du travail, plusieurs pays européens ont également décidé de taxer les CDD. Afin d’analyser ce problème, nous avons développé un modèle expliquant le choix de l’employeur entre CDD et CDI, ainsi que la durée des CDD. L’estimation structurelle du modèle permet alors d’étudier les effets de la taxation de contrats inférieurs à 30 jours. Nous trouvons deux effets contraires. D’un côté, les employeurs préfèrent créer des contrats de 30 jours plutôt que des contrats juste en dessous de 30 jours. D’un autre côté, la taxe réduit la durée de tous les contrats plus éloignés du seuil de 30 jours. Ce dernier phénomène pèse de façon importante sur la durée moyenne des contrats, car les créations de contrats très courts sont très nombreuses. Nos résultats montrent en particulier que la taxation des contrats courts augmente le chômage et diminue le bien-être des chômeurs. Dans le second chapitre, j’étudie le design du régime des intermittents du spectacle. En particulier, je mesure l’effet du seuil d’éligibilité sur l’offre de travail des intermittents. Entre 2003 et 2016, les intermittents devaient travailler 507 heures sur les 10 derniers mois pour être éligibles aux indemnités chômage. Ce seuil de 507 heures induit des comportements stratégiques qui peuvent être coûteux pour l’assurance chômage. Pour les intermittents juste en dessous de 507 heures, une légère augmentation du nombre d’heures travaillées implique une augmentation de 60% de leurs revenus grâce aux allocations chômage. Je montre que les individus optimisent en se positionnant juste au-dessus du seuil créant un saut observable dans la distribution étudiée et un trou en-dessous du seuil. Je développe un modèle sans friction a la Kleven et Waseem (2013). Je trouve une élasticité structurelle comprise entre 0.26 et 0.28. Enfin, je détermine l’impact de ce comportement stratégique sur le déficit de l’assurance chômage. Le coût induit est non négligeable puisqu’il représente 27% du déficit annuel. Dans le troisième chapitre, j’examine si les individus comprennent le lien qui existe entre les contributions sociales qu’ils paient et leurs allocations futures. Si les individus comprennent ce lien, les contributions sociales auront moins le caractère d’une taxe, limitant ainsi leurs effets désincitatifs sur l’offre de travail. Pour analyser ce problème, j’explore la discontinuité créée par la période de référence dans les règles d’éligibilité à l’assurance chômage. Intuitivement, lorsqu’un individu s’inscrit à l’assurance chômage, seules les heures incluses dans la période de référence seront utilisées pour déterminer son droit à l’indemnisation. Si les individus ont conscience… Advisors/Committee Members: Kramarz, Francis (thesis director), Cahuc, Pierre (thesis director).

Subjects/Keywords: Chômage; Allocations; Taxes; Unemployment; Benefits; Taxation; 331.12

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

APA (6^th Edition):

Benghalem, H. (2019). Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail. (Doctoral Dissertation). Institut polytechnique de Paris. Retrieved from http://www.theses.fr/2019IPPAX006

Chicago Manual of Style (16^th Edition):

Benghalem, Hélène. “Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail.” 2019. Doctoral Dissertation, Institut polytechnique de Paris. Accessed April 13, 2021. http://www.theses.fr/2019IPPAX006.

MLA Handbook (7^th Edition):

Benghalem, Hélène. “Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail.” 2019. Web. 13 Apr 2021.

Vancouver:

Benghalem H. Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail. [Internet] [Doctoral dissertation]. Institut polytechnique de Paris; 2019. [cited 2021 Apr 13]. Available from: http://www.theses.fr/2019IPPAX006.

Council of Science Editors:

Benghalem H. Essays on Labor Market Effets of Unemployment Insurance Design : Essais sur les effets des règles d'assurance chômage sur le marché du travail. [Doctoral Dissertation]. Institut polytechnique de Paris; 2019. Available from: http://www.theses.fr/2019IPPAX006

Uniwersytet im. Adama Mickiewicza w Poznaniu

22. Łukaszewicz, Mieszko. Systemy podatkowe państw arabskich .

Degree: 2014, Uniwersytet im. Adama Mickiewicza w Poznaniu

URL: http://hdl.handle.net/10593/12379

► Praca opisuje systemy podatkowe państw arabskich z którymi Polska posiada umowy o unikaniu podwójnego opodatkowania. W pierwszym rozdziale przedstawiona jest ewolucja koncepcji prawa i podatków… (more)

Subjects/Keywords: Podatki; Taxes; Państwa arabskie; Arab states; Islam

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APA (6^th Edition):

Łukaszewicz, M. (2014). Systemy podatkowe państw arabskich . (Doctoral Dissertation). Uniwersytet im. Adama Mickiewicza w Poznaniu. Retrieved from http://hdl.handle.net/10593/12379

Chicago Manual of Style (16^th Edition):

Łukaszewicz, Mieszko. “Systemy podatkowe państw arabskich .” 2014. Doctoral Dissertation, Uniwersytet im. Adama Mickiewicza w Poznaniu. Accessed April 13, 2021. http://hdl.handle.net/10593/12379.

MLA Handbook (7^th Edition):

Łukaszewicz, Mieszko. “Systemy podatkowe państw arabskich .” 2014. Web. 13 Apr 2021.

Vancouver:

Łukaszewicz M. Systemy podatkowe państw arabskich . [Internet] [Doctoral dissertation]. Uniwersytet im. Adama Mickiewicza w Poznaniu; 2014. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10593/12379.

Council of Science Editors:

Łukaszewicz M. Systemy podatkowe państw arabskich . [Doctoral Dissertation]. Uniwersytet im. Adama Mickiewicza w Poznaniu; 2014. Available from: http://hdl.handle.net/10593/12379

Louisiana State University

23. Arin, Kerim Peren. An empirical investigation of tax policy in G-7 countries.

Degree: PhD, Economics, 2003, Louisiana State University

URL: etd-0702103-155417 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2080

► This dissertation consists of three essays on the effects of fiscal policy on the economic activity. The first and second chapters investigate the response of… (more)

▼ This dissertation consists of three essays on the effects of fiscal policy on the economic activity. The first and second chapters investigate the response of major macroeconomic variables to four different types of tax policy innovations within a VAR framework using contemporaneous restrictions and long-run restrictions, respectively. Although G-7 countries seem to react differently to tax policy innovations, we do not find any evidence for the existence of negative corporate tax multipliers (for output) or positive income tax multipliers (for output) with both identification schemes. The cross-country variation in the signs of indirect tax is considerably higher. The effects of social security tax innovations on output exhibit cross-country heterogeneity with contemporaneous restrictions. We do not find any significant effects of social security tax innovations on output with a SVAR approach that uses long-run restrictions. We conclude that the composition of the total tax response is even more important than the magnitude of the total tax response, and thus should be taken into consideration in explaining cross-country variation in the sign and magnitude of tax multipliers. The third chapter of this dissertation uses an unbalanced panel data set that includes annual estimates of cyclically adjusted government expenditures, capital outlays, income tax revenues, indirect tax revenues, corporate tax revenues and social security tax revenues. The percentage share of these estimates in GDP is used to investigate the effects of fiscal policy on economic growth, and results are compared with regression results that use 5-year averages of cyclically unadjusted variables. The empirical results from both sets of regressions suggest that only taxes on household income have negative effects on per capita income growth. We also show that government expenditures that include the government wage bill have significant negative effects on economic growth. These results are consistent with the recent literature that emphasizes the non-Keynesian effects of fiscal policy through labor market, firm profits and private investment. We consolidate our findings by showing that both government expenditures and income taxes have distortionary effects on private investment.

Subjects/Keywords: indirect taxes; social security taxes; income taxes; var models; tax policy; corporate taxes

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APA (6^th Edition):

Arin, K. P. (2003). An empirical investigation of tax policy in G-7 countries. (Doctoral Dissertation). Louisiana State University. Retrieved from etd-0702103-155417 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2080

Chicago Manual of Style (16^th Edition):

Arin, Kerim Peren. “An empirical investigation of tax policy in G-7 countries.” 2003. Doctoral Dissertation, Louisiana State University. Accessed April 13, 2021. etd-0702103-155417 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2080.

MLA Handbook (7^th Edition):

Arin, Kerim Peren. “An empirical investigation of tax policy in G-7 countries.” 2003. Web. 13 Apr 2021.

Vancouver:

Arin KP. An empirical investigation of tax policy in G-7 countries. [Internet] [Doctoral dissertation]. Louisiana State University; 2003. [cited 2021 Apr 13]. Available from: etd-0702103-155417 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2080.

Council of Science Editors:

Arin KP. An empirical investigation of tax policy in G-7 countries. [Doctoral Dissertation]. Louisiana State University; 2003. Available from: etd-0702103-155417 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2080

24. Huston, George Ryan. The impacts of recent tax legislation on dividend policy and investment.

Degree: PhD, Accounting, 2009, Texas A&M University

URL: http://hdl.handle.net/1969.1/ETD-TAMU-1217

► This dissertation examines firms’ reactions to two changes in tax law intended to increase dividend payout and capital investment, the Job Creation and Worker Assistance… (more)

▼ This dissertation examines firms’ reactions to two changes in tax law intended to increase dividend payout and capital investment, the Job Creation and Worker Assistance Act (JCWAA) of 2002 and the Jobs Growth Tax Relief Reconciliation Act (JGTRRA) of 2003. Chapter IV assesses whether firms assuage agency conflicts between management and shareholders created by changes in individual-level taxes on dividends, focusing on the impact of board independence on changes in management compensation and dividend policies. Data analyses suggest that greater board independence mitigates the effects of both CEO stock and option holdings on dividend increases. Additionally, firms appear to implicitly dividend-protect options through increased cash compensation, effectively reimbursing CEOs for decreases in option value. Firms that did not increase dividends in the first year following the passage of JGTRRA decreased option grants to induce greater future dividend payouts. Chapter V examines the relation between contemporary dividend increases and future earnings around JGTRRA. Specifically, I investigate whether firms increase dividends in response to shareholder demands, and I examine the market reaction to preand post-JGTRRA dividend changes. In addition, I focus on the dividend policies of growth firms, testing between firm maturation (Grullon et al. 2002) and tax-based explanations. Results suggest that dividends are less explanatory as to future earnings in the post-JGTRRA period. Post-JGTRRA dividend increases by growth firms are consistent with tax motives rather than firm maturation because growth firms paying dividends have greater investment in the post-JGTRRA period. Chapter VI examines the effects of JCWAA and JGTRRA provisions enacted to increase business capital expenditures through increased depreciation allowances. I develop a model to predict what firms’ capital expenditures would have been in the absence of these acts, comparing the actual and predicted values. I find firms significantly increased purchases of qualified assets but decreased nonqualified asset purchases, netting only a marginal overall increase in capital expenditures. Finally, I examine the impact of these acts on leasing transactions, finding that low marginal tax rate firms significantly increased use of operating leases following the passage of JCWAA, whereas firms with higher MTRs decreased lease transactions. Advisors/Committee Members: Kinney, Michael R. (advisor), Fields, L. Paige (committee member), Lassila, Dennis (committee member), Rees, Lynn (committee member).

Subjects/Keywords: Taxes; Dividends

…dividend taxes from JGTRRA on firms’ dividend decisions. The act creates a natural setting for… …of taxes and transactions costs, may not be perfect substitutes as investors may prefer… …clientele theory models suggesting that institutions, which pay no individual level taxes, prefer… …level dividend taxes. Trends in Dividend Policy Pre-JGTRRA In this section, I outline research… …impacts of taxes in the context of agency costs by examining the reasons firms would not react…

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

APA (6^th Edition):

Huston, G. R. (2009). The impacts of recent tax legislation on dividend policy and investment. (Doctoral Dissertation). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-1217

Chicago Manual of Style (16^th Edition):

Huston, George Ryan. “The impacts of recent tax legislation on dividend policy and investment.” 2009. Doctoral Dissertation, Texas A&M University. Accessed April 13, 2021. http://hdl.handle.net/1969.1/ETD-TAMU-1217.

MLA Handbook (7^th Edition):

Huston, George Ryan. “The impacts of recent tax legislation on dividend policy and investment.” 2009. Web. 13 Apr 2021.

Vancouver:

Huston GR. The impacts of recent tax legislation on dividend policy and investment. [Internet] [Doctoral dissertation]. Texas A&M University; 2009. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1217.

Council of Science Editors:

Huston GR. The impacts of recent tax legislation on dividend policy and investment. [Doctoral Dissertation]. Texas A&M University; 2009. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1217

Brunel University

25. Agyapong, Guy Thompson. Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana.

Degree: PhD, 2016, Brunel University

URL: http://bura.brunel.ac.uk/handle/2438/13913 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701947

► In this era of globalization, small medium-sized fast-growth enterprises are central and pivotal to economic growth and prosperity, and firms that grow are most likely… (more)

▼ In this era of globalization, small medium-sized fast-growth enterprises are central and pivotal to economic growth and prosperity, and firms that grow are most likely to survive, become successful and be competitive. Significant variables have been identified to impact on the growth of SMEs. The key influential factors of business growth include elements drawn from the entrepreneur and their resource variables. However, the influence of the external environment relative to the growth of SMEs, though imperative in the academic inquiry, has not been studied extensively particularly in the case of developing economies. It is against this backdrop that this thesis seeks to fill this knowledge gap by inquiring into the factors that affect the development and growth of SMEs in the context of a developing African country, Ghana. The thesis draws mostly on three research approaches to SMEs growth organized on analytical distinctions between the entrepreneur and their resources, the business level and the business strategy. At the empirical level, the research makes use of 75 SMEs owner/managers in Ghana in investigating the subject in detail. The study uses thematic analysis to analyse the interview transcripts. Findings indicate that the development and growth of SMEs was greatly influenced by the level and cost of energy (electricity) supply. The erratic energy supply with its huge tariffs, and resulting in acute energy crisis constrains business performance and pushes a host of SMEs out of business. The findings further show that government policy on taxes greatly affects the development and growth of SMEs. Unfavourable tax policy where businesses are taxed at the local government level as well as the national level, and high customs duties constrain the development and growth of SMEs. The findings, again, unravel that competition influences the performance of SMEs; hostile competition from direct and indirect foreign activities (imports) adversely affect the entrepreneurial activities of local producers. The study also shows that economic factors greatly influence the development and growth of SMEs. Sustained inflation adversely affects the operations cost of businesses, suppresses profit levels and ultimately inhibits expansion through plough-back profit. The study disputes the influence of the adoption and use of web technology (e-commerce) identified in literatures, but affirms the influence of education, while new factors are identified, showing that context impacts on the development and growth of SMEs. The study recommends sustained and affordable energy supply, measures to control or defuse hostile competition, review lending and borrowing regulations, review tax policies and suppress sustained inflation. This study therefore enhances the ongoing development relative to the understanding of factors that affect the development and growth of SMEs. More significantly, the role of context is of essence in SMEs research and entrepreneurship as a whole.

Subjects/Keywords: 658.02; Energy; Funding; Taxes; Education; Skills training

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APA (6^th Edition):

Agyapong, G. T. (2016). Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana. (Doctoral Dissertation). Brunel University. Retrieved from http://bura.brunel.ac.uk/handle/2438/13913 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701947

Chicago Manual of Style (16^th Edition):

Agyapong, Guy Thompson. “Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana.” 2016. Doctoral Dissertation, Brunel University. Accessed April 13, 2021. http://bura.brunel.ac.uk/handle/2438/13913 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701947.

MLA Handbook (7^th Edition):

Agyapong, Guy Thompson. “Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana.” 2016. Web. 13 Apr 2021.

Vancouver:

Agyapong GT. Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana. [Internet] [Doctoral dissertation]. Brunel University; 2016. [cited 2021 Apr 13]. Available from: http://bura.brunel.ac.uk/handle/2438/13913 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701947.

Council of Science Editors:

Agyapong GT. Factors influencing the development and growth of small medium-sized enterprises : the case of Ghana. [Doctoral Dissertation]. Brunel University; 2016. Available from: http://bura.brunel.ac.uk/handle/2438/13913 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701947

University of Missouri – Columbia

26. Foreman, Robert. We are all dealers in used furniture.

Degree: 2012, University of Missouri – Columbia

URL: https://doi.org/10.32469/10355/35325

► [ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] We Are All Dealers in Used Furniture is a book-length work of creative nonfiction on… (more)

Subjects/Keywords: creative nonfiction; material legacy; estate taxes

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APA (6^th Edition):

Foreman, R. (2012). We are all dealers in used furniture. (Thesis). University of Missouri – Columbia. Retrieved from https://doi.org/10.32469/10355/35325

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Foreman, Robert. “We are all dealers in used furniture.” 2012. Thesis, University of Missouri – Columbia. Accessed April 13, 2021. https://doi.org/10.32469/10355/35325.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Foreman, Robert. “We are all dealers in used furniture.” 2012. Web. 13 Apr 2021.

Vancouver:

Foreman R. We are all dealers in used furniture. [Internet] [Thesis]. University of Missouri – Columbia; 2012. [cited 2021 Apr 13]. Available from: https://doi.org/10.32469/10355/35325.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Foreman R. We are all dealers in used furniture. [Thesis]. University of Missouri – Columbia; 2012. Available from: https://doi.org/10.32469/10355/35325

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. Marcelo Barbieri Campomar. Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália.

Degree: 2017, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/12/12139/tde-27112017-170901/

►

O fenômeno da globalização vivido nas últimas décadas acirrou a competitividade no mundo e aumentou a importância do marketing para as empresas. Considerando que as… (more)

▼

O fenômeno da globalização vivido nas últimas décadas acirrou a competitividade no mundo e aumentou a importância do marketing para as empresas. Considerando que as estratégias empresarias precisam estar refletidas na decisão das variáveis ditas controláveis de marketing (Produto, Preço, Promoção e Praça), destaca-se a variável preço por sua relevância como elemento estratégico e por ser a única das variáveis geradora de receita. Independente da abordagem de precificação, sendo as principais voltadas para o cliente, para o mercado e de custos, verificam-se distinções importantes no que se refere à precificação de bens ou serviços. Além das diferenças mais evidentes, como a intangibilidade dos serviços, que dificulta a mensuração do custo, chamam a atenção os fatores que são agregados ao preço durante a etapa de produção. Em especial, destacam-se os impostos, por sua relevância no preço final pago pelo consumidor. Levando em consideração que o Brasil utiliza o método de ïmpostos em cascataë a Itália, como membro da União Europeia, utiliza o IVA (Imposto sobre valor agregado), é importante saber como isso altera o preço final. Assim, realizou-se uma revisão bibliográfica abordando os conceitos de preço e as diferentes abordagens de precificação no que se refere a serviços ou bens e o impacto dos impostos no preço final ao consumidor no Brasil e na Itália. Após a revisão da literatura, realizou-se um estudo exploratório qualitativo internacional por meio de entrevistas em profundidade que seguiram um protocolo previamente estabelecido. Os entrevistados selecionados são profissionais que atuam ou já atuaram diretamente nas áreas de precificação das empresas pesquisadas. Após análises do que foi coletado nas entrevistas, concluiu-se que apesar das diversas abordagens de precificação que este trabalho apresentou e das interações entre elas, ainda não existe um modelo que seja adequado a todos os casos e todos os cenários, em especial quando se trata de serviços. Além disso, a distinção entre os modelos de tributação brasileiro italiano faz dessa componente mais um fator que torna a precificação no Brasil ainda mais complexa, mostrando que o impacto dos impostos na determinação de preços no Brasil é muito maior do que na Itália.

The globalization phenomenon experienced in recent decades has increased competitiveness and the importance of marketing for companies around the world. Considering that business strategies need to be reflected in the decision of marketing controllable variables (Product, Price, Promotion and Square), the price variable stands out due to relevance as a strategic element and because it is the only variable that generates revenue. Regardless of the pricing approach, either focused on the customer, the market or the cost, there are important distinctions regarding the pricing of goods or services. In addition to the more obvious differences, such as the intangibility of services, which makes it difficult to measure costs, more attention is drawn to the factors that are added to price…

Advisors/Committee Members: Andres Rodriguez Veloso, Silvio Augusto Minciotti, Welington Rocha, Andre Torres Urdan.

Subjects/Keywords: Impostos; Marketing; Preços; Marketing; Prices; Taxes

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APA (6^th Edition):

Campomar, M. B. (2017). Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália. (Doctoral Dissertation). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12139/tde-27112017-170901/

Chicago Manual of Style (16^th Edition):

Campomar, Marcelo Barbieri. “Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália.” 2017. Doctoral Dissertation, University of São Paulo. Accessed April 13, 2021. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-27112017-170901/.

MLA Handbook (7^th Edition):

Campomar, Marcelo Barbieri. “Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália.” 2017. Web. 13 Apr 2021.

Vancouver:

Campomar MB. Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália. [Internet] [Doctoral dissertation]. University of São Paulo; 2017. [cited 2021 Apr 13]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12139/tde-27112017-170901/.

Council of Science Editors:

Campomar MB. Decisões sobre preço em marketing considerando a influência de impostos: um estudo internacional comparando o Brasil e a Itália. [Doctoral Dissertation]. University of São Paulo; 2017. Available from: http://www.teses.usp.br/teses/disponiveis/12/12139/tde-27112017-170901/

Duke University

28. Hills, Robert. Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value .

Degree: 2019, Duke University

URL: http://hdl.handle.net/10161/18715

► I examine a tax-related friction that limits U.S. multinational corporations’ ability to use foreign assets as collateral in obtaining U.S. debt financing. I find… (more)

Subjects/Keywords: Accounting; Collateral; Debt; Debt Covenants; Taxes

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APA (6^th Edition):

Hills, R. (2019). Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value . (Thesis). Duke University. Retrieved from http://hdl.handle.net/10161/18715

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Hills, Robert. “Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value .” 2019. Thesis, Duke University. Accessed April 13, 2021. http://hdl.handle.net/10161/18715.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Hills, Robert. “Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value .” 2019. Web. 13 Apr 2021.

Vancouver:

Hills R. Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value . [Internet] [Thesis]. Duke University; 2019. [cited 2021 Apr 13]. Available from: http://hdl.handle.net/10161/18715.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hills R. Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value . [Thesis]. Duke University; 2019. Available from: http://hdl.handle.net/10161/18715

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. Luckin, David. Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands.

Degree: PhD, 2001, Nottingham Trent University

URL: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246583

Subjects/Keywords: 336; Green taxes

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Luckin, D. (2001). Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands. (Doctoral Dissertation). Nottingham Trent University. Retrieved from https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246583

Chicago Manual of Style (16^th Edition):

Luckin, David. “Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands.” 2001. Doctoral Dissertation, Nottingham Trent University. Accessed April 13, 2021. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246583.

MLA Handbook (7^th Edition):

Luckin, David. “Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands.” 2001. Web. 13 Apr 2021.

Vancouver:

Luckin D. Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands. [Internet] [Doctoral dissertation]. Nottingham Trent University; 2001. [cited 2021 Apr 13]. Available from: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246583.

Council of Science Editors:

Luckin D. Environmental tax reform and sustainable development : a comparative analysis of initiatives in Belgium, Britain and the Netherlands. [Doctoral Dissertation]. Nottingham Trent University; 2001. Available from: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246583

Universidade Presbiteriana Mackenzie

30. Gustavo Leandro Martins dos Santos. Tratado internacional e tributos estaduais e municipais.

Degree: 2008, Universidade Presbiteriana Mackenzie

URL: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=710

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A celebração de tratados internacionais estipulando isenções em tributos de competência dos demais entes federativos (isenções heterônomas), ocasiona divergências doutrinárias e jurisprudenciais. O artigo 84,… (more)

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A celebração de tratados internacionais estipulando isenções em tributos de competência dos demais entes federativos (isenções heterônomas), ocasiona divergências doutrinárias e jurisprudenciais. O artigo 84, inciso VIII da Constituição Federal determina ser de competência do Presidente da República a celebração de Tratados, Convenções e Atos Internacionais. Assim sendo, e por agir em nome do País, o Presidente da República também atua em nome de todos os integrantes da República Federativa do Brasil, sejam estados, municípios ou territórios, não havendo qualquer restrição para tratar de matérias de competência dos outros entes federativos. Tal possibilidade decorre do fato da União tanto poder agir em nome próprio, como em nome da Federação, ora manifesta-se por si, como pessoa jurídica, ora em nome da República Federativa do Brasil, tanto no plano interno, como no plano internacional. No plano interno, revela a vontade da Federação ao editar leis nacionais, e demonstra a intenção da União quando edita leis federais. No plano internacional, representa toda a Federação quando mantém relações com estados estrangeiros, participa de convenções internacionais, declara guerra e celebra a paz, salientando desta forma a Soberania Nacional.

The signature of international treaties establishing exemptions of taxes under the authority of the remaining federal entities (heteronomous tax exemptions) occasions numberless doctrine and case law discrepancies. Article 84, item VIII of the Federal Constitution sets forth that it will be incumbent upon the President of the Republic to sign Treaties, Conventions and International Acts. Therefore, and by acting in the name of the Country, the President of the Republic also acts in the name of all integrated parts of the Federal Republic of Brazil, regardless if they are states, municipalities, or territories, and no restriction applying to handling matters within the jurisdiction of other federal agencies. This possibility arises out from the fact that the Union can either act by itself, or in the name of the Federation, sometimes exercising its power as a legal entity, sometimes on behalf of the Federative Republic of Brazil, in both the domestic territory and in the international domain. In the domestic territory, it shows the Federation disposition, as it issues National Laws, and demonstrates the Union will when it issues Federal Laws. In the international domain, it represents the entire Federation by maintaining relationships with the Foreign States, participating in international conventions, waging wars and restoring peace, thereby exercising National Sovereignty.

Advisors/Committee Members: Luís Eduardo Schoueri, Alcides Jorge Costa, Roberto Quiroga Mosquera.

Subjects/Keywords: state taxes; tratado internacional; tributo estadual; tributo municipal; international treatry; municipal taxes; DIREITO

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Santos, G. L. M. d. (2008). Tratado internacional e tributos estaduais e municipais. (Thesis). Universidade Presbiteriana Mackenzie. Retrieved from http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=710

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Santos, Gustavo Leandro Martins dos. “Tratado internacional e tributos estaduais e municipais.” 2008. Thesis, Universidade Presbiteriana Mackenzie. Accessed April 13, 2021. http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=710.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Santos, Gustavo Leandro Martins dos. “Tratado internacional e tributos estaduais e municipais.” 2008. Web. 13 Apr 2021.

Vancouver:

Santos GLMd. Tratado internacional e tributos estaduais e municipais. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2008. [cited 2021 Apr 13]. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=710.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Santos GLMd. Tratado internacional e tributos estaduais e municipais. [Thesis]. Universidade Presbiteriana Mackenzie; 2008. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=710

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Open Access Theses and Dissertations