subject:(Taxes)

Texas A&M University

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

Degree: 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. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-2852

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):

Clemons, Roy. “Two Essays on the American Jobs Creation Act of 2004.” 2009. Thesis, Texas A&M University. Accessed February 27, 2020. http://hdl.handle.net/1969.1/ETD-TAMU-2852.

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

MLA Handbook (7^th Edition):

Clemons, Roy. “Two Essays on the American Jobs Creation Act of 2004.” 2009. Web. 27 Feb 2020.

Vancouver:

Clemons R. Two Essays on the American Jobs Creation Act of 2004. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2020 Feb 27]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2852.

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

Council of Science Editors:

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

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

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

Degree: 2015, Università della Svizzera italiana

URL: http://doc.rero.ch/record/256051

► 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

9 more images…

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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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Redonda A. Three essays on fiscal federalism and market structure. [Internet] [Thesis]. Università della Svizzera italiana; 2015. [cited 2020 Feb 27]. 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

3. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Zidar OM. Labs of Democracy: Using Regional Variation to Understand Fiscal Policy Issues. [Internet] [Thesis]. University of California – Berkeley; 2014. [cited 2020 Feb 27]. 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

4. 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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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

5. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Zenuni H. Taxpayer's Right in Kosovo. [Internet] [Thesis]. Rochester Institute of Technology; 2014. [cited 2020 Feb 27]. 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

Macquarie University

6. 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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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

Cornell University

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

Degree: 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 . (Thesis). Cornell University. Retrieved from http://hdl.handle.net/1813/38877

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):

McGranaghan, Matthew. “Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study .” 2014. Thesis, Cornell University. Accessed February 27, 2020. http://hdl.handle.net/1813/38877.

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

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. 27 Feb 2020.

Vancouver:

McGranaghan M. Food Purchasing Behavior And Price Interventions: How Taxes And Subsidies Affect Grocery Store Food Choices In A Field Study . [Internet] [Thesis]. Cornell University; 2014. [cited 2020 Feb 27]. Available from: http://hdl.handle.net/1813/38877.

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

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 . [Thesis]. Cornell University; 2014. Available from: http://hdl.handle.net/1813/38877

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

Louisiana State University

8. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Fernandez GR. FISCAL REFORM SCENARIOS AND ACCESSIBILITY TO FOOD IN GUATEMALA. [Internet] [Masters thesis]. Louisiana State University; 2018. [cited 2020 Feb 27]. 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

University of Pretoria

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

Degree: Taxation, 2013, 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. (2013). 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.” 2013. Doctoral Dissertation, University of Pretoria. Accessed February 27, 2020. 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.” 2013. Web. 27 Feb 2020.

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 2020 Feb 27]. 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; 2013. Available from: http://hdl.handle.net/2263/25182

University of Pretoria

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

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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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

11. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Goegan BR. The Unintended Health Consequences of Cigarette and Alcohol Taxes. [Internet] [Thesis]. University of Illinois – Chicago; 2014. [cited 2020 Feb 27]. 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

Virginia Tech

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

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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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

University of Florida

13. Sigl, Christina. The European Union: A Coordinated Approach to Taxation.

Degree: 2012, University of Florida

URL: http://ufdc.ufl.edu/AA00057290

► European Union Member States adopt tax systems that closely align with their economic goals. While these goals may be similar in terms of their overall… (more)

Subjects/Keywords: Corporate income taxes; Corporate taxes; Corporations; Economic recessions; Income taxes; Proportional taxes; Tax policy; Tax rates; Taxation; Taxes; Europe – European Union countries; European Union; Income tax; Taxation – Rates and tables

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

APA (6^th Edition):

Sigl, C. (2012). The European Union: A Coordinated Approach to Taxation. (Thesis). University of Florida. Retrieved from http://ufdc.ufl.edu/AA00057290

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):

Sigl, Christina. “The European Union: A Coordinated Approach to Taxation.” 2012. Thesis, University of Florida. Accessed February 27, 2020. http://ufdc.ufl.edu/AA00057290.

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

MLA Handbook (7^th Edition):

Sigl, Christina. “The European Union: A Coordinated Approach to Taxation.” 2012. Web. 27 Feb 2020.

Vancouver:

Sigl C. The European Union: A Coordinated Approach to Taxation. [Internet] [Thesis]. University of Florida; 2012. [cited 2020 Feb 27]. Available from: http://ufdc.ufl.edu/AA00057290.

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

Council of Science Editors:

Sigl C. The European Union: A Coordinated Approach to Taxation. [Thesis]. University of Florida; 2012. Available from: http://ufdc.ufl.edu/AA00057290

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

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

Degree: 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. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-1217

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):

Huston, George Ryan. “The impacts of recent tax legislation on dividend policy and investment.” 2009. Thesis, Texas A&M University. Accessed February 27, 2020. http://hdl.handle.net/1969.1/ETD-TAMU-1217.

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

MLA Handbook (7^th Edition):

Huston, George Ryan. “The impacts of recent tax legislation on dividend policy and investment.” 2009. Web. 27 Feb 2020.

Vancouver:

Huston GR. The impacts of recent tax legislation on dividend policy and investment. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2020 Feb 27]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1217.

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

Council of Science Editors:

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

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

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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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

University of Missouri – Columbia

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

Degree: 2012, University of Missouri – Columbia

URL: http://hdl.handle.net/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 http://hdl.handle.net/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 February 27, 2020. http://hdl.handle.net/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. 27 Feb 2020.

Vancouver:

Foreman R. We are all dealers in used furniture. [Internet] [Thesis]. University of Missouri – Columbia; 2012. [cited 2020 Feb 27]. Available from: http://hdl.handle.net/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: http://hdl.handle.net/10355/35325

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

University of Illinois – Urbana-Champaign

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

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 February 27, 2020. http://hdl.handle.net/2142/24200.

MLA Handbook (7^th Edition):

Tsang, Harry. “Essays on taxation: positive and normative aspects.” 2011. Web. 27 Feb 2020.

Vancouver:

Tsang H. Essays on taxation: positive and normative aspects. [Internet] [Doctoral dissertation]. University of Illinois – Urbana-Champaign; 2011. [cited 2020 Feb 27]. 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

University of Florida

18. Bianco, Alexander. An Analysis of the FairTax as a Solution to the U.S. Debt Crisis.

Degree: 2013, University of Florida

URL: http://ufdc.ufl.edu/AA00060893

► The purpose of our thesis is to analyze the Fair Tax system as a potential solution to the growing United States’ national debt. Our analysis… (more)

Subjects/Keywords: Beacons; Consumption; Income taxes; Money; Sales taxes; Tax collections; Tax revenues; Taxation; Taxes; Value added taxes; Debts, Public; Taxation; United States; Value-added tax

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

APA (6^th Edition):

Bianco, A. (2013). An Analysis of the FairTax as a Solution to the U.S. Debt Crisis. (Thesis). University of Florida. Retrieved from http://ufdc.ufl.edu/AA00060893

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):

Bianco, Alexander. “An Analysis of the FairTax as a Solution to the U.S. Debt Crisis.” 2013. Thesis, University of Florida. Accessed February 27, 2020. http://ufdc.ufl.edu/AA00060893.

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

MLA Handbook (7^th Edition):

Bianco, Alexander. “An Analysis of the FairTax as a Solution to the U.S. Debt Crisis.” 2013. Web. 27 Feb 2020.

Vancouver:

Bianco A. An Analysis of the FairTax as a Solution to the U.S. Debt Crisis. [Internet] [Thesis]. University of Florida; 2013. [cited 2020 Feb 27]. Available from: http://ufdc.ufl.edu/AA00060893.

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

Council of Science Editors:

Bianco A. An Analysis of the FairTax as a Solution to the U.S. Debt Crisis. [Thesis]. University of Florida; 2013. Available from: http://ufdc.ufl.edu/AA00060893

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

University of Florida

19. Moore, Mikaela. Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_.

Degree: 2012, University of Florida

URL: http://ufdc.ufl.edu/AA00057787

► Governor Rick Scott (R-FL) and members of the Florida Legislature have repeatedly expressed interest in decreasing or eliminating Florida’s corporate income tax as a way… (more)

Subjects/Keywords: Business operations; Business structures; Corporate income taxes; Corporate taxes; Corporations; Financial investments; Government human services; State taxes; Tax incentives; Taxes; Corporations – Taxation; Economic development; Florida; Florida. Legislature

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

APA (6^th Edition):

Moore, M. (2012). Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_. (Thesis). University of Florida. Retrieved from http://ufdc.ufl.edu/AA00057787

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):

Moore, Mikaela. “Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_.” 2012. Thesis, University of Florida. Accessed February 27, 2020. http://ufdc.ufl.edu/AA00057787.

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

MLA Handbook (7^th Edition):

Moore, Mikaela. “Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_.” 2012. Web. 27 Feb 2020.

Vancouver:

Moore M. Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_. [Internet] [Thesis]. University of Florida; 2012. [cited 2020 Feb 27]. Available from: http://ufdc.ufl.edu/AA00057787.

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

Council of Science Editors:

Moore M. Increasing Business Operations in Florida - Is Lowering the State Corporate Income Tax Rate an Effective Policy Tool_. [Thesis]. University of Florida; 2012. Available from: http://ufdc.ufl.edu/AA00057787

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

Louisiana State University

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

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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Arin KP. An empirical investigation of tax policy in G-7 countries. [Internet] [Doctoral dissertation]. Louisiana State University; 2003. [cited 2020 Feb 27]. 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

Universidade Nova

21. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Lancastre MCdBd. Essay on secular stagnation. [Internet] [Thesis]. Universidade Nova; 2015. [cited 2020 Feb 27]. 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

22. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Gomes LL. O reconhecimento de impostos diferidos em Portugal. [Internet] [Thesis]. Technical University of Lisbon; 2015. [cited 2020 Feb 27]. 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

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

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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Nóbrega ADdG. Tipificação da investigação em impostos: Journal of the American Taxation Association. [Internet] [Thesis]. RCAAP; 2015. [cited 2020 Feb 27]. 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

Vanderbilt University

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

Degree: PhD, Economics, 2016, Vanderbilt University

URL: http://etd.library.vanderbilt.edu/available/etd-06232016-111643/ ;

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

APA (6^th Edition):

Bawa, S. G. (2016). Essays on Corporate Taxation in the Open Economy. (Doctoral Dissertation). Vanderbilt University. Retrieved from http://etd.library.vanderbilt.edu/available/etd-06232016-111643/ ;

Chicago Manual of Style (16^th Edition):

Bawa, Siraj Gustavo. “Essays on Corporate Taxation in the Open Economy.” 2016. Doctoral Dissertation, Vanderbilt University. Accessed February 27, 2020. http://etd.library.vanderbilt.edu/available/etd-06232016-111643/ ;.

MLA Handbook (7^th Edition):

Bawa, Siraj Gustavo. “Essays on Corporate Taxation in the Open Economy.” 2016. Web. 27 Feb 2020.

Vancouver:

Bawa SG. Essays on Corporate Taxation in the Open Economy. [Internet] [Doctoral dissertation]. Vanderbilt University; 2016. [cited 2020 Feb 27]. Available from: http://etd.library.vanderbilt.edu/available/etd-06232016-111643/ ;.

Council of Science Editors:

Bawa SG. Essays on Corporate Taxation in the Open Economy. [Doctoral Dissertation]. Vanderbilt University; 2016. Available from: http://etd.library.vanderbilt.edu/available/etd-06232016-111643/ ;

Uniwersytet im. Adama Mickiewicza w Poznaniu

25. 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 February 27, 2020. http://hdl.handle.net/10593/12379.

MLA Handbook (7^th Edition):

Łukaszewicz, Mieszko. “Systemy podatkowe państw arabskich .” 2014. Web. 27 Feb 2020.

Vancouver:

Łukaszewicz M. Systemy podatkowe państw arabskich . [Internet] [Doctoral dissertation]. Uniwersytet im. Adama Mickiewicza w Poznaniu; 2014. [cited 2020 Feb 27]. 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

Université de Sherbrooke

26. 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

► L’objectif principal du document est de déterminer un niveau de pression fiscale et une composition optimale des taxes (taxes directes, taxes indirectes et taxes sur… (more)

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

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

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 February 27, 2020. 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. 27 Feb 2020.

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 2020 Feb 27]. 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 Missouri – Columbia

27. 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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Foreman R. We are all dealers in used furniture. [Internet] [Thesis]. University of Missouri – Columbia; 2012. [cited 2020 Feb 27]. 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

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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Hills R. Tax-Based Collateral Limitations, Borrowing Arrangements and Firm Value . [Internet] [Thesis]. Duke University; 2019. [cited 2020 Feb 27]. 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

Universidade Presbiteriana Mackenzie

29. 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

►

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)

▼

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

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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 February 27, 2020. 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. 27 Feb 2020.

Vancouver:

Santos GLMd. Tratado internacional e tributos estaduais e municipais. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2008. [cited 2020 Feb 27]. 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

30. Vedrine, Claire. Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures.

Degree: Docteur es, Droit public, 2011, Université Montpellier I

URL: http://www.theses.fr/2011MON10014

►

La fiscalité environnementale repose sur un double fondement: économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s'inscrire dans une réforme fiscale… (more)

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La fiscalité environnementale repose sur un double fondement: économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s'inscrire dans une réforme fiscale verte alliant flexibilité de l'instrument fiscal et pérennité des objectifs environnementaux. Dès lors, la responsabilité environnementale et sociale apparaît comme un nouveau paradigme. Cependant, face à l'internationalisation des problèmes environnementaux et de la concurrence fiscale, l'échelon régional est particulièrement approprié. Au sein même de l'Union européenne, différents scénarios sont possibles. L'ajustement des taxes aux frontières est ainsi un mécanisme efficace de reconnaissance des préoccupations environnementales. L'analyse de la fiscalité environnementale dans différents États, y compris des États en développement, permet d'en apprécier toutes les potentialités. Sans oublier l'hypothèse d'une fiscalité mondiale, l'usage des conventions fiscales internationales ou la reconnaissance d'une coutume internationale sont des hypothèses.

Environmental taxation is based on a double economic (the double dividend) and legal (the polluter pays principle) foundation. It must be part of a green tax reform combining flexible instruments with sustainable environmental objectives. So, the environmental and social responsibility appears as a new paradigm. However, in front of the globalization of environmental problems and tax competition, the regional level is suitable. Even within the European Union, some options are possible. Hence, the border tax adjustment is an effective mechanism regarding environmental concerns. The analysis of environmental taxation in various countries, including developing countries, shows all potentialities. Not to mention global taxation, the use of tax treaties and the existence of an international custom are hypotheses

Advisors/Committee Members: Weil, Laurence (thesis director), Chalifour, Nathalie J. (thesis director).

Subjects/Keywords: Taxes écologiques; Green taxes; Fiscal law; Environmental protection; European law; Intergovernmental tax relations

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

APA (6^th Edition):

Vedrine, C. (2011). Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures. (Doctoral Dissertation). Université Montpellier I. Retrieved from http://www.theses.fr/2011MON10014

Chicago Manual of Style (16^th Edition):

Vedrine, Claire. “Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures.” 2011. Doctoral Dissertation, Université Montpellier I. Accessed February 27, 2020. http://www.theses.fr/2011MON10014.

MLA Handbook (7^th Edition):

Vedrine, Claire. “Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures.” 2011. Web. 27 Feb 2020.

Vancouver:

Vedrine C. Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures. [Internet] [Doctoral dissertation]. Université Montpellier I; 2011. [cited 2020 Feb 27]. Available from: http://www.theses.fr/2011MON10014.

Council of Science Editors:

Vedrine C. Fiscalité et environnement : [Responsabiliser les acteurs. Régionaliser les mesures] : Taxation and the environment : responsibility of actors. Regionalisation of measures. [Doctoral Dissertation]. Université Montpellier I; 2011. Available from: http://www.theses.fr/2011MON10014

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