subject:(labor income tax rates)

NSYSU

1. Tseng, Ching-Yiin. Labor Income and Capital Income Taxation: A Labor Search and Matching Model.

Degree: Master, Economics, 2018, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0513118-114537

► In response to the global financial crisis of 2008, many countries have implemented a stimulus by reducing labor income and/or capital income taxes. To examine… (more)

Subjects/Keywords: capital income tax rates; labor income tax rates; dynamic stochastic general equilibrium; labor search and matching model; unemployment

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

APA (6^th Edition):

Tseng, C. (2018). Labor Income and Capital Income Taxation: A Labor Search and Matching Model. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0513118-114537

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):

Tseng, Ching-Yiin. “Labor Income and Capital Income Taxation: A Labor Search and Matching Model.” 2018. Thesis, NSYSU. Accessed March 08, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0513118-114537.

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

MLA Handbook (7^th Edition):

Tseng, Ching-Yiin. “Labor Income and Capital Income Taxation: A Labor Search and Matching Model.” 2018. Web. 08 Mar 2021.

Vancouver:

Tseng C. Labor Income and Capital Income Taxation: A Labor Search and Matching Model. [Internet] [Thesis]. NSYSU; 2018. [cited 2021 Mar 08]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0513118-114537.

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

Council of Science Editors:

Tseng C. Labor Income and Capital Income Taxation: A Labor Search and Matching Model. [Thesis]. NSYSU; 2018. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0513118-114537

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

Southern Illinois University

2. Becker, Christopher. INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S.

Degree: PhD, Accountancy, 2013, Southern Illinois University

URL: https://opensiuc.lib.siu.edu/dissertations/755

► One way a multinational corporation can further satisfy its primary objective, which is to maximize shareholder wealth, is to minimize the share of its… (more)

Subjects/Keywords: Corporate Tax Rates; Employee Stock Options; Income Shifting; International Tax; Marginal Tax Rate; Tax

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APA (6^th Edition):

Becker, C. (2013). INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S. (Doctoral Dissertation). Southern Illinois University. Retrieved from https://opensiuc.lib.siu.edu/dissertations/755

Chicago Manual of Style (16^th Edition):

Becker, Christopher. “INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S.” 2013. Doctoral Dissertation, Southern Illinois University. Accessed March 08, 2021. https://opensiuc.lib.siu.edu/dissertations/755.

MLA Handbook (7^th Edition):

Becker, Christopher. “INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S.” 2013. Web. 08 Mar 2021.

Vancouver:

Becker C. INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S. [Internet] [Doctoral dissertation]. Southern Illinois University; 2013. [cited 2021 Mar 08]. Available from: https://opensiuc.lib.siu.edu/dissertations/755.

Council of Science Editors:

Becker C. INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S. [Doctoral Dissertation]. Southern Illinois University; 2013. Available from: https://opensiuc.lib.siu.edu/dissertations/755

NSYSU

3. Hsieh, Chiao-hui. The impact of tax incentives on fertility.

Degree: Master, Economics, 2012, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0210112-143604

► According to statistics by the Council of Taiwan, the fertility rate in Taiwan is the world's lowest in 2010. The average number of babies born… (more)

Subjects/Keywords: maternity grant; personal income tax; tax incentives; fertility rates

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APA (6^th Edition):

Hsieh, C. (2012). The impact of tax incentives on fertility. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0210112-143604

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):

Hsieh, Chiao-hui. “The impact of tax incentives on fertility.” 2012. Thesis, NSYSU. Accessed March 08, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0210112-143604.

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

MLA Handbook (7^th Edition):

Hsieh, Chiao-hui. “The impact of tax incentives on fertility.” 2012. Web. 08 Mar 2021.

Vancouver:

Hsieh C. The impact of tax incentives on fertility. [Internet] [Thesis]. NSYSU; 2012. [cited 2021 Mar 08]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0210112-143604.

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

Council of Science Editors:

Hsieh C. The impact of tax incentives on fertility. [Thesis]. NSYSU; 2012. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0210112-143604

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

Freie Universität Berlin

4. Hechtner, Frank. A theoretical and empirical study on income tax rates from the perspective of economics.

Degree: 2010, Freie Universität Berlin

URL: https://refubium.fu-berlin.de/handle/fub188/13798

► The tax law has recently undergone massive changes. At the same time research program of International Taxation is changing. Increasingly, there are scientific papers, which… (more)

Subjects/Keywords: Taxation; income tax rates; dual income tax; exemption with progression; progression; 300 Sozialwissenschaften::330 Wirtschaft

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APA (6^th Edition):

Hechtner, F. (2010). A theoretical and empirical study on income tax rates from the perspective of economics. (Thesis). Freie Universität Berlin. Retrieved from https://refubium.fu-berlin.de/handle/fub188/13798

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):

Hechtner, Frank. “A theoretical and empirical study on income tax rates from the perspective of economics.” 2010. Thesis, Freie Universität Berlin. Accessed March 08, 2021. https://refubium.fu-berlin.de/handle/fub188/13798.

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

MLA Handbook (7^th Edition):

Hechtner, Frank. “A theoretical and empirical study on income tax rates from the perspective of economics.” 2010. Web. 08 Mar 2021.

Vancouver:

Hechtner F. A theoretical and empirical study on income tax rates from the perspective of economics. [Internet] [Thesis]. Freie Universität Berlin; 2010. [cited 2021 Mar 08]. Available from: https://refubium.fu-berlin.de/handle/fub188/13798.

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

Council of Science Editors:

Hechtner F. A theoretical and empirical study on income tax rates from the perspective of economics. [Thesis]. Freie Universität Berlin; 2010. Available from: https://refubium.fu-berlin.de/handle/fub188/13798

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

NSYSU

5. Chueh, Chao-yu. Consumption and Leisure Externalities.

Degree: Master, ICAPS, 2011, NSYSU

URL: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808111-154155

► Assume the model is a closed economy, and the shock is from technology progress. This research, based on a real business cycle model, explores the… (more)

Subjects/Keywords: labor income tax; consumption externalities; leisure externalities; habit formation; consumption tax

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APA (6^th Edition):

Chueh, C. (2011). Consumption and Leisure Externalities. (Thesis). NSYSU. Retrieved from http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808111-154155

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):

Chueh, Chao-yu. “Consumption and Leisure Externalities.” 2011. Thesis, NSYSU. Accessed March 08, 2021. http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808111-154155.

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

MLA Handbook (7^th Edition):

Chueh, Chao-yu. “Consumption and Leisure Externalities.” 2011. Web. 08 Mar 2021.

Vancouver:

Chueh C. Consumption and Leisure Externalities. [Internet] [Thesis]. NSYSU; 2011. [cited 2021 Mar 08]. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808111-154155.

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

Council of Science Editors:

Chueh C. Consumption and Leisure Externalities. [Thesis]. NSYSU; 2011. Available from: http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808111-154155

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

6. Joseph, Micaela. Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households.

Degree: 2019, Buffalo State College

URL: https://digitalcommons.buffalostate.edu/economics_theses/39

► The personal savings rate is an unsettling subject, because every economist has distinctive opinions on the determinants of consumption, saving and borrowing behaviors of households.… (more)

Subjects/Keywords: Income; savings; household net worth; labor productivity; interest rates; Finance

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APA (6^th Edition):

Joseph, M. (2019). Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households. (Thesis). Buffalo State College. Retrieved from https://digitalcommons.buffalostate.edu/economics_theses/39

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):

Joseph, Micaela. “Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households.” 2019. Thesis, Buffalo State College. Accessed March 08, 2021. https://digitalcommons.buffalostate.edu/economics_theses/39.

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

MLA Handbook (7^th Edition):

Joseph, Micaela. “Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households.” 2019. Web. 08 Mar 2021.

Vancouver:

Joseph M. Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households. [Internet] [Thesis]. Buffalo State College; 2019. [cited 2021 Mar 08]. Available from: https://digitalcommons.buffalostate.edu/economics_theses/39.

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

Council of Science Editors:

Joseph M. Economic and Demographic Determinants of the Consumption, Saving and Borrowing Behaviors of Households. [Thesis]. Buffalo State College; 2019. Available from: https://digitalcommons.buffalostate.edu/economics_theses/39

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

7. Sicsic, Michaël. Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market.

Degree: Docteur es, Sciences économiques, 2019, Paris 2

URL: http://www.theses.fr/2019PA020068

►

Cette thèse s’intéresse aux incitations monétaires au travail et à la R&D du système socio-fiscal français, à leurs évolutions et à leurs effets. Nous simulons… (more)

▼

Cette thèse s’intéresse aux incitations monétaires au travail et à la R&D du système socio-fiscal français, à leurs évolutions et à leurs effets. Nous simulons d’abord les incitations à travailler plus (marge intensive) et à retrouver un emploi (marge extensive) de l’ensemble de la population française, en prenant en compte l’ensemble des prélèvements sur les revenus du travail et des prestations sous condition de ressources. Nous montrons que les incitations ont augmenté dans le bas de la distribution depuis 1998 du fait de réformes dans les années 2000, et que les taux marginaux d’imposition sont passés d’une forme en U en fonction des niveaux de revenu à une forme en tilde. Puis, nous évaluons les réactions comportementales des individus à ces incitations au travail à partir des réformes sociales et fiscales intervenues entre 2006 et 2015. Nous montrons que les effets des taux marginaux sur les revenus du travail sont relativement faibles dans l’ensemble mais très hétérogènes selon les caractéristiques des individus. Les réactions seraient plus fortes pour les réformes de l’impôt sur le revenu que pour les réformes sur les prestations sociales. Enfin, nous étudions les subventions et les incitations fiscales à la R&D (crédit impôt recherche et baisse de cotisation pour les jeunes entreprises innovantes). Nous montrons que les taux d’aide à la R&D ont le plus augmenté dans les années 2000 pour les petites entreprises. Pour ces entreprises, nous évaluons l’effet de la forte hausse des aides à la R&D sur l’emploi consacré aux activités de R&D. Cet effet aurait été positif et croissant entre 2004 et 2010, mais inférieur à l’augmentation des aides reçues entre 2008 et 2010.

This thesis focuses on the financial incentives to work and invest in R&D in France, their evolution and their effects. First, we simulate the incentives to work of the French population both at the intensive and extensive margin, taking into account all taxes on labor income and means-tested benefits. Our estimations show that incentives have increased at the bottom of the income distribution since 1998 as a result of reforms that occured in the 2000s, and that marginal tax rates have shifted from a U-shaped form based on income levels to a tilde-shaped form. Between 1998 and 2014, incentives to work at the intensive margin rose for very low incomes due to the implementation of several reforms. Then, individuals' behavioural responses to these incentives to work are evaluated exploiting tax and means-tested reforms that took place between 2006 and 2015. It shows that the effects of marginal tax rates on labour income are relatively small overall but very heterogeneous depending on individual characteristics. Reactions would be stronger for income tax reforms than for means-tested benefit reforms. Finally, we study the subsidies and tax incentives for R&D (Research Tax Credit and contribution reduction for Young Innovative Firms). We show that R&D support rates increased mostly for small firms in the 2000s. For these firms, we highlight the…

Advisors/Committee Members: Lehmann, Etienne (thesis director).

Subjects/Keywords: Fiscalité; Incitations monétaires; Taux marginal de prélèvement; Aides publiques à la R&D; Évaluation de politique publique; Microsimulation; Réponse comportementale; Élasticité du revenu du travail; Taxation; Fiscal incentives; Marginal tax rates; Research tax credit; Public policy evaluation; Microsimulation; Behavioural response; Elasticity of labor income

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

APA (6^th Edition):

Sicsic, M. (2019). Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2019PA020068

Chicago Manual of Style (16^th Edition):

Sicsic, Michaël. “Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market.” 2019. Doctoral Dissertation, Paris 2. Accessed March 08, 2021. http://www.theses.fr/2019PA020068.

MLA Handbook (7^th Edition):

Sicsic, Michaël. “Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market.” 2019. Web. 08 Mar 2021.

Vancouver:

Sicsic M. Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market. [Internet] [Doctoral dissertation]. Paris 2; 2019. [cited 2021 Mar 08]. Available from: http://www.theses.fr/2019PA020068.

Council of Science Editors:

Sicsic M. Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail : Fiscal incentives to work and for R&D in France and their effects on the labor market. [Doctoral Dissertation]. Paris 2; 2019. Available from: http://www.theses.fr/2019PA020068

Cornell University

8. Kopkin, Nolan. Essays In Labor And Education Economics.

Degree: PhD, Economics, 2013, Cornell University

URL: http://hdl.handle.net/1813/34061

► In chapter 1, I explore the relationship between discrimination towards blacks and the blackwhite self-employment rate gap, and provide the first direct empirical evidence that… (more)

▼ In chapter 1, I explore the relationship between discrimination towards blacks and the blackwhite self-employment rate gap, and provide the first direct empirical evidence that discrimination negatively impacts black self-employment. As a proxy for discrimination, I construct a measure of prejudicial attitudes using responses from the 1993-2010 General Social Survey. After compiling an index of prejudicial attitudes, I estimate the relationship between self-employment and this index of prejudicial attitudes using the 2005-2009 American Community Survey. I find that an amount of prejudice equal to the difference in the least and most prejudiced census divisions increases the black-white self-employment rate gap by 24.2%34.5%. In chapter 2, I examine how income tax rates affect the labor migration decisions of NBA free agents. By using a dataset of professional basketball players' free agent contracts from the National Basketball Association (NBA) between the 2001-2002 and 2007-2008 seasons, I am able to identify the effect that changes in income tax rates have on the labor migration decisions of NBA free agents. I find that an increase in the marginal income tax rate faced by NBA basketball players that play for a given team leads to a decrease in the average skill of the NBA free agents that migrate to that team. In chapter 3, I study how a nutritional improvement in school provided meals affects student outcomes. There has recently been an emphasis on decreasing childhood obesity and increasing the health of schoolchildren in the United States. Improving the nutritional content of school meals is one potential mechanism for achieving these goals. In addition to direct health benefits, these interventions may provide positive effects on students' academic and behavioral outcomes. In 2007, the Buffalo Public School District implemented the Healthier Options for Public Schoolchildren (HOPS) program, which increased the nutritional content of food provided at school. I find that students in HOPS schools experienced a statistically significant increase in iii standardized math test scores, particularly among low ability, high income, and female students. Additionally, I find that the intervention had no impact on standardized English test scores, attendance, or suspensions. iv Advisors/Committee Members: Kahn, Lawrence M (chair), Lovenheim, Michael F (committee member), Hallock, Kevin F. (committee member).

Subjects/Keywords: labor; education; discrimination; black-white self-employment gap; labor migration; tax rates; NBA

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

APA (6^th Edition):

Kopkin, N. (2013). Essays In Labor And Education Economics. (Doctoral Dissertation). Cornell University. Retrieved from http://hdl.handle.net/1813/34061

Chicago Manual of Style (16^th Edition):

Kopkin, Nolan. “Essays In Labor And Education Economics.” 2013. Doctoral Dissertation, Cornell University. Accessed March 08, 2021. http://hdl.handle.net/1813/34061.

MLA Handbook (7^th Edition):

Kopkin, Nolan. “Essays In Labor And Education Economics.” 2013. Web. 08 Mar 2021.

Vancouver:

Kopkin N. Essays In Labor And Education Economics. [Internet] [Doctoral dissertation]. Cornell University; 2013. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1813/34061.

Council of Science Editors:

Kopkin N. Essays In Labor And Education Economics. [Doctoral Dissertation]. Cornell University; 2013. Available from: http://hdl.handle.net/1813/34061

University of Pretoria

9. [No author]. An international comparative study of the effect of personal income tax on labour migration .

Degree: 2012, University of Pretoria

URL: http://upetd.up.ac.za/thesis/available/etd-03122012-125824/

► Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟… (more)

▼ Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie.… Advisors/Committee Members: Prof M Cronje (advisor).

Subjects/Keywords: Voordelige belastingbehandeling; Labour migration; Belastingaansporings; Personal income tax; Arbeidsmigrasie; Persoonlike inkomtebelasting; Tax incentives; Beneficial tax treatment; UCTD

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APA (6^th Edition):

author], [. (2012). An international comparative study of the effect of personal income tax on labour migration . (Masters Thesis). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-03122012-125824/

Chicago Manual of Style (16^th Edition):

author], [No. “An international comparative study of the effect of personal income tax on labour migration .” 2012. Masters Thesis, University of Pretoria. Accessed March 08, 2021. http://upetd.up.ac.za/thesis/available/etd-03122012-125824/.

MLA Handbook (7^th Edition):

author], [No. “An international comparative study of the effect of personal income tax on labour migration .” 2012. Web. 08 Mar 2021.

Vancouver:

author] [. An international comparative study of the effect of personal income tax on labour migration . [Internet] [Masters thesis]. University of Pretoria; 2012. [cited 2021 Mar 08]. Available from: http://upetd.up.ac.za/thesis/available/etd-03122012-125824/.

Council of Science Editors:

author] [. An international comparative study of the effect of personal income tax on labour migration . [Masters Thesis]. University of Pretoria; 2012. Available from: http://upetd.up.ac.za/thesis/available/etd-03122012-125824/

University of Pretoria

10. Mabaso, Nomvula Dzunisani. An international comparative study of the effect of personal income tax on labour migration.

Degree: Taxation, 2012, University of Pretoria

URL: http://hdl.handle.net/2263/23152

► Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟… (more)

▼ Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie.… Advisors/Committee Members: Prof M Cronje (advisor).

Subjects/Keywords: Voordelige belastingbehandeling; Labour migration; Belastingaansporings; Personal income tax; Arbeidsmigrasie; Persoonlike inkomtebelasting; Tax incentives; Beneficial tax treatment; UCTD

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APA (6^th Edition):

Mabaso, N. (2012). An international comparative study of the effect of personal income tax on labour migration. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/23152

Chicago Manual of Style (16^th Edition):

Mabaso, Nomvula. “An international comparative study of the effect of personal income tax on labour migration.” 2012. Masters Thesis, University of Pretoria. Accessed March 08, 2021. http://hdl.handle.net/2263/23152.

MLA Handbook (7^th Edition):

Mabaso, Nomvula. “An international comparative study of the effect of personal income tax on labour migration.” 2012. Web. 08 Mar 2021.

Vancouver:

Mabaso N. An international comparative study of the effect of personal income tax on labour migration. [Internet] [Masters thesis]. University of Pretoria; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2263/23152.

Council of Science Editors:

Mabaso N. An international comparative study of the effect of personal income tax on labour migration. [Masters Thesis]. University of Pretoria; 2012. Available from: http://hdl.handle.net/2263/23152

Cornell University

11. Jones, Margaret. Three Essays On Labor Demand And Supply.

Degree: PhD, Policy Analysis and Management, 2012, Cornell University

URL: http://hdl.handle.net/1813/31463

► : The following essays are concerned with the issues of labor supply and demand. Each essay's topic addresses the economic analysis of a wage floor… (more)

Subjects/Keywords: Labor economics; Wage floors; Earned Income Tax Credit

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APA (6^th Edition):

Jones, M. (2012). Three Essays On Labor Demand And Supply. (Doctoral Dissertation). Cornell University. Retrieved from http://hdl.handle.net/1813/31463

Chicago Manual of Style (16^th Edition):

Jones, Margaret. “Three Essays On Labor Demand And Supply.” 2012. Doctoral Dissertation, Cornell University. Accessed March 08, 2021. http://hdl.handle.net/1813/31463.

MLA Handbook (7^th Edition):

Jones, Margaret. “Three Essays On Labor Demand And Supply.” 2012. Web. 08 Mar 2021.

Vancouver:

Jones M. Three Essays On Labor Demand And Supply. [Internet] [Doctoral dissertation]. Cornell University; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1813/31463.

Council of Science Editors:

Jones M. Three Essays On Labor Demand And Supply. [Doctoral Dissertation]. Cornell University; 2012. Available from: http://hdl.handle.net/1813/31463

University of California – Irvine

12. Shirley, Peter Paul. Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit.

Degree: Economics, 2018, University of California – Irvine

URL: http://www.escholarship.org/uc/item/2tz2f9xr

► Two of the most important economic policies in the United States, especially for low-income individuals and families, are the minimum wage and Earned Income Tax… (more)

▼ Two of the most important economic policies in the United States, especially for low-income individuals and families, are the minimum wage and Earned Income Tax Credit. This dissertation explores various dimensions of these policies and how individuals respond to them. The first chapter explores the response of commuting patterns across state borders to cross-border differentials in the minimum wage and EITC. The main results show a $1 increase in the minimum wage differential is associated with a 0.5 to 1 percentage point increase in the probability of commuting for minimum wage-eligible groups, approximately a 15-25 percent increase. Results for the EITC are less precise and show that a 0.1 increase in the phase-in rate differential is associated with an increase in commuting probability of 0.9 percentage points, a result that is not statistically different from zero. Chapter 2 utilizes a Hierarchical Bayesian framework to estimate the effects of the minimum wage on employment in the United States using 400 elasticity estimates from 18 studies. The Bayesian Hierarchical framework allows probability statements to be made about any number of elasticity estimate ranges. Estimates from the preferred clustering method show that the probability the minimum wage has negative effects on employment is 0.731. Additionally, the probability that the elasticity between the minimum wage and employment is more negative than -0.100 equals 0.440. As Chapter 3 discusses, one of the EITC's primary goals is to encourage labor force participation, especially for single mothers, but analysis of these effects is complicated by endogeneity issues as fertility, marriage, and educational decisions, which are typically used to define eligible and ineligible groups, are all theoretically endogenous to the EITC. By utilizing birth timing around the end of the calendar year, this paper identifies a source of arguably exogenous variation in EITC payments, albeit for mothers with newborn children. Using the Study of Income and Program Participation, results show positive employment effects for unmarried women, especially those with a high school degree or less. Additionally, I find evidence of a negative employment response by low-ed unmarried women, but this result is less robust. I argue that the mechanism through which these effects occur is the acquisition of knowledge about the EITC and its benefits.

Subjects/Keywords: Labor economics; commuting; Earned Income Tax Credit; employment; minimum wage

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APA (6^th Edition):

Shirley, P. P. (2018). Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit. (Thesis). University of California – Irvine. Retrieved from http://www.escholarship.org/uc/item/2tz2f9xr

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):

Shirley, Peter Paul. “Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit.” 2018. Thesis, University of California – Irvine. Accessed March 08, 2021. http://www.escholarship.org/uc/item/2tz2f9xr.

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

MLA Handbook (7^th Edition):

Shirley, Peter Paul. “Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit.” 2018. Web. 08 Mar 2021.

Vancouver:

Shirley PP. Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit. [Internet] [Thesis]. University of California – Irvine; 2018. [cited 2021 Mar 08]. Available from: http://www.escholarship.org/uc/item/2tz2f9xr.

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

Council of Science Editors:

Shirley PP. Essays on the Labor Market Effects of the Minimum Wage and Earned Income Tax Credit. [Thesis]. University of California – Irvine; 2018. Available from: http://www.escholarship.org/uc/item/2tz2f9xr

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

University of Newcastle

13. Alhassan, Ali Faya. Transfer pricing in the Saudi Arabia oil and gas sector.

Degree: PhD, 2012, University of Newcastle

URL: http://hdl.handle.net/1959.13/936356

►

Research Doctorate - Doctor of Philosophy (PhD)

This study examines transfer pricing behaviour for the purpose of shifting profits between national tax jurisdictions with different… (more)

Subjects/Keywords: corporate tax rates; income splitting; STAN database; transfer pricing; UNSD Statistical Databases; WDI database

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APA (6^th Edition):

Alhassan, A. F. (2012). Transfer pricing in the Saudi Arabia oil and gas sector. (Doctoral Dissertation). University of Newcastle. Retrieved from http://hdl.handle.net/1959.13/936356

Chicago Manual of Style (16^th Edition):

Alhassan, Ali Faya. “Transfer pricing in the Saudi Arabia oil and gas sector.” 2012. Doctoral Dissertation, University of Newcastle. Accessed March 08, 2021. http://hdl.handle.net/1959.13/936356.

MLA Handbook (7^th Edition):

Alhassan, Ali Faya. “Transfer pricing in the Saudi Arabia oil and gas sector.” 2012. Web. 08 Mar 2021.

Vancouver:

Alhassan AF. Transfer pricing in the Saudi Arabia oil and gas sector. [Internet] [Doctoral dissertation]. University of Newcastle; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1959.13/936356.

Council of Science Editors:

Alhassan AF. Transfer pricing in the Saudi Arabia oil and gas sector. [Doctoral Dissertation]. University of Newcastle; 2012. Available from: http://hdl.handle.net/1959.13/936356

Universidade do Minho

14. Silva, Flávia Sofia Ferreira da. Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia .

Degree: 2019, Universidade do Minho

URL: http://hdl.handle.net/1822/60277

► A transferência de rendimentos é um instrumento de planeamento fiscal, utilizado pelas entidades multinacionais, com o principal objetivo de se obter poupança fiscal. A sua… (more)

▼ A transferência de rendimentos é um instrumento de planeamento fiscal, utilizado pelas entidades multinacionais, com o principal objetivo de se obter poupança fiscal. A sua ocorrência pode acontecer devido a diferentes incentivos e podem ser utilizados vários métodos. A presente dissertação analisa se o diferencial entre as taxas de imposto a que a filial e a empresa-mãe estão sujeitas constitui um incentivo à ocorrência de transferência de rendimentos e também averigua se esse diferencial influencia para onde os rendimentos são transferidos. Por último, estuda se a existência de prejuízos fiscais reportados no ano anterior por uma determinada filial diminui a influência que a diferença entre as taxas de imposto exerce sobre a ocorrência de transferência de rendimentos. De modo a estudar o que foi proposto, adotou-se uma metodologia de investigação quantitativa na qual se utilizam dados históricos no período temporal de 2012 a 2016. O modelo econométrico utilizado considera as empresas filiais como unidades de observação e é semelhante aos modelos já desenvolvidos por outros autores (e.g. Huizinga e Laeven, 2008; Simone et al., 2017). O modelo considera apenas multinacionais cuja empresa-mãe está sediada em Portugal e com pelo menos uma filial localizada noutro país da União Europeia. A evidência obtida sugere que o diferencial entre as taxas de imposto a que a filial e a empresa-mãe estão sujeitas constitui, efetivamente, um incentivo à ocorrência de transferência de rendimentos. Comprovou-se que, quando as filiais estão sujeitas a uma taxa de imposto maior relativamente à taxa portuguesa, estas reportam resultados menores, o que sugere a existência de transferência de rendimentos para a empresa-mãe. Na última parte do estudo empírico, obtiveram-se resultados que permitem confirmar a expectativa de que a existência de prejuízos fiscais tem um efeito atenuador sobre o impacto que a diferença entre as taxas de imposto exerce sobre a transferência de rendimentos. Os principais contributos da presente investigação são estender o estudo sobre a transferência de rendimentos para a realidade empresarial portuguesa. Tendo em conta o estudo de Huizinga e Laeven (2008), também, pretendeu-se aclarar em que medida Portugal continua a sair prejudicado no que diz respeito à arrecadação de receitas, devido à transferência internacional de rendimentos. Advisors/Committee Members: Marques, Mário (advisor).

Subjects/Keywords: Transferência de rendimentos; Incentivos; Diferencial das taxas de imposto; Prejuízos fiscais; Income shifting; Incentives; Differential of the tax rates; Tax losses

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APA (6^th Edition):

Silva, F. S. F. d. (2019). Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/60277

Chicago Manual of Style (16^th Edition):

Silva, Flávia Sofia Ferreira da. “Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia .” 2019. Masters Thesis, Universidade do Minho. Accessed March 08, 2021. http://hdl.handle.net/1822/60277.

MLA Handbook (7^th Edition):

Silva, Flávia Sofia Ferreira da. “Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia .” 2019. Web. 08 Mar 2021.

Vancouver:

Silva FSFd. Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia . [Internet] [Masters thesis]. Universidade do Minho; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1822/60277.

Council of Science Editors:

Silva FSFd. Transferência de rendimentos nas multinacionais portuguesas com filiais na União Europeia . [Masters Thesis]. Universidade do Minho; 2019. Available from: http://hdl.handle.net/1822/60277

Texas Tech University

15. Hamm, Jeffrey Lloyd. Income level and tax rate as determinants of taxpayer compliance: an experimental examination.

Degree: Business Administration, 1995, Texas Tech University

URL: http://hdl.handle.net/2346/19720

► Empirical research suggests that the determinants of tax compliance are numerous. At the core of most compliance models is the economics-of-crime model. The basic economics-of-crime… (more)

Subjects/Keywords: Income tax – Rates and tables; Income; Taxpayer compliance

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APA (6^th Edition):

Hamm, J. L. (1995). Income level and tax rate as determinants of taxpayer compliance: an experimental examination. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/19720

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):

Hamm, Jeffrey Lloyd. “Income level and tax rate as determinants of taxpayer compliance: an experimental examination.” 1995. Thesis, Texas Tech University. Accessed March 08, 2021. http://hdl.handle.net/2346/19720.

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

MLA Handbook (7^th Edition):

Hamm, Jeffrey Lloyd. “Income level and tax rate as determinants of taxpayer compliance: an experimental examination.” 1995. Web. 08 Mar 2021.

Vancouver:

Hamm JL. Income level and tax rate as determinants of taxpayer compliance: an experimental examination. [Internet] [Thesis]. Texas Tech University; 1995. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2346/19720.

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

Council of Science Editors:

Hamm JL. Income level and tax rate as determinants of taxpayer compliance: an experimental examination. [Thesis]. Texas Tech University; 1995. Available from: http://hdl.handle.net/2346/19720

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

Stockholm University

16. Hasani, Hyrije. Did the earned income tax credit affect women’s labour supply in Sweden?.

Degree: Economics, 2019, Stockholm University

URL: http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179418

► Women’s labour supply in Sweden, even if it is high in comparison to other countries, is still lower than men’s. Did the Earned Income… (more)

Subjects/Keywords: Women’s labour supply; Earned Income Tax Credit (EITC); Neoclassical model of labour-leisure choice; Difference-in-Differences (DiD); Economics; Nationalekonomi

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APA (6^th Edition):

Hasani, H. (2019). Did the earned income tax credit affect women’s labour supply in Sweden?. (Thesis). Stockholm University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179418

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):

Hasani, Hyrije. “Did the earned income tax credit affect women’s labour supply in Sweden?.” 2019. Thesis, Stockholm University. Accessed March 08, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179418.

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

MLA Handbook (7^th Edition):

Hasani, Hyrije. “Did the earned income tax credit affect women’s labour supply in Sweden?.” 2019. Web. 08 Mar 2021.

Vancouver:

Hasani H. Did the earned income tax credit affect women’s labour supply in Sweden?. [Internet] [Thesis]. Stockholm University; 2019. [cited 2021 Mar 08]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179418.

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

Council of Science Editors:

Hasani H. Did the earned income tax credit affect women’s labour supply in Sweden?. [Thesis]. Stockholm University; 2019. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179418

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

Louisiana State University

17. Pogorelova, Luiza Valeriyevna. Essays in Economics of Institutions and Culture.

Degree: PhD, Economics, 2016, Louisiana State University

URL: etd-06232016-190021 ; https://digitalcommons.lsu.edu/gradschool_dissertations/755

► In this dissertation, I present two distinct essays in economics of culture and institutions that can be read independently from one another. In Chapter 2,… (more)

Subjects/Keywords: education; religiosity; compulsory schooling reforms; labor supply; tax rates; culture of leisure

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APA (6^th Edition):

Pogorelova, L. V. (2016). Essays in Economics of Institutions and Culture. (Doctoral Dissertation). Louisiana State University. Retrieved from etd-06232016-190021 ; https://digitalcommons.lsu.edu/gradschool_dissertations/755

Chicago Manual of Style (16^th Edition):

Pogorelova, Luiza Valeriyevna. “Essays in Economics of Institutions and Culture.” 2016. Doctoral Dissertation, Louisiana State University. Accessed March 08, 2021. etd-06232016-190021 ; https://digitalcommons.lsu.edu/gradschool_dissertations/755.

MLA Handbook (7^th Edition):

Pogorelova, Luiza Valeriyevna. “Essays in Economics of Institutions and Culture.” 2016. Web. 08 Mar 2021.

Vancouver:

Pogorelova LV. Essays in Economics of Institutions and Culture. [Internet] [Doctoral dissertation]. Louisiana State University; 2016. [cited 2021 Mar 08]. Available from: etd-06232016-190021 ; https://digitalcommons.lsu.edu/gradschool_dissertations/755.

Council of Science Editors:

Pogorelova LV. Essays in Economics of Institutions and Culture. [Doctoral Dissertation]. Louisiana State University; 2016. Available from: etd-06232016-190021 ; https://digitalcommons.lsu.edu/gradschool_dissertations/755

North Carolina State University

18. Alexander, M. Erin. Tax Rates: A Study of their Form and Effects.

Degree: PhD, Economics, 2009, North Carolina State University

URL: http://www.lib.ncsu.edu/resolver/1840.16/3241

► This dissertation presents a series of three essays that examine the functional form of the U. S. federal income tax and its implications. In the… (more)

Subjects/Keywords: tax rates; DSGE; tax policy

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APA (6^th Edition):

Alexander, M. E. (2009). Tax Rates: A Study of their Form and Effects. (Doctoral Dissertation). North Carolina State University. Retrieved from http://www.lib.ncsu.edu/resolver/1840.16/3241

Chicago Manual of Style (16^th Edition):

Alexander, M Erin. “Tax Rates: A Study of their Form and Effects.” 2009. Doctoral Dissertation, North Carolina State University. Accessed March 08, 2021. http://www.lib.ncsu.edu/resolver/1840.16/3241.

MLA Handbook (7^th Edition):

Alexander, M Erin. “Tax Rates: A Study of their Form and Effects.” 2009. Web. 08 Mar 2021.

Vancouver:

Alexander ME. Tax Rates: A Study of their Form and Effects. [Internet] [Doctoral dissertation]. North Carolina State University; 2009. [cited 2021 Mar 08]. Available from: http://www.lib.ncsu.edu/resolver/1840.16/3241.

Council of Science Editors:

Alexander ME. Tax Rates: A Study of their Form and Effects. [Doctoral Dissertation]. North Carolina State University; 2009. Available from: http://www.lib.ncsu.edu/resolver/1840.16/3241

19. Inyang, Efanga. A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System.

Degree: 1978, North Texas State University

URL: https://digital.library.unt.edu/ark:/67531/metadc504623/

► The purpose of this study is to analyze the system of personal income taxation in Nigeria, especially with respect to its administration, equity, and effects… (more)

Subjects/Keywords: personal income taxation; Nigerian personal income tax system; Nigerian state government; income tax reform; Nigerian tax rates; Income tax – Nigeria.

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APA (6^th Edition):

Inyang, E. (1978). A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System. (Thesis). North Texas State University. Retrieved from https://digital.library.unt.edu/ark:/67531/metadc504623/

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):

Inyang, Efanga. “A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System.” 1978. Thesis, North Texas State University. Accessed March 08, 2021. https://digital.library.unt.edu/ark:/67531/metadc504623/.

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

MLA Handbook (7^th Edition):

Inyang, Efanga. “A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System.” 1978. Web. 08 Mar 2021.

Vancouver:

Inyang E. A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System. [Internet] [Thesis]. North Texas State University; 1978. [cited 2021 Mar 08]. Available from: https://digital.library.unt.edu/ark:/67531/metadc504623/.

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

Council of Science Editors:

Inyang E. A Critical Analysis of the Equity and Efficiency of the Nigerian Personal Income Tax System. [Thesis]. North Texas State University; 1978. Available from: https://digital.library.unt.edu/ark:/67531/metadc504623/

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

Brno University of Technology

20. Machalová, Helena. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/10236

► The Bachelor‘s Thesis is engaged in analysis of impact of the tax reform of the regard of personál income tax. The aim of this thesis… (more)

Subjects/Keywords: Daň; daň z příjmů; poplatník; zdaňovací období; sazby daně; nezdanitelné části; slevy na dani; platby daní; zálohy na daň; daňová reforma.; Tax; personal income tax; tax payer; period of taxation; rates of tax; nontaxable parts; tax abetements; tax payment; advances on tax; tax reform.

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APA (6^th Edition):

Machalová, H. (2019). Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/10236

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):

Machalová, Helena. “Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/10236.

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

MLA Handbook (7^th Edition):

Machalová, Helena. “Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers.” 2019. Web. 08 Mar 2021.

Vancouver:

Machalová H. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/10236.

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

Council of Science Editors:

Machalová H. Dopad daňové reformy v oblasti daně z příjmů na vybranou skupinu poplatníků: Impact of the Tax Reform in Area of Personal Income Tax on Selected Group of Tax Payers. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/10236

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

University of New Mexico

21. Chary, Swaroop. A New Approach To State Corporate Taxation.

Degree: Department of Economics, 2012, University of New Mexico

URL: http://hdl.handle.net/1928/17468

► State Corporate Income Taxes (CIT) generally conform to the basic design and provisions of the federal tax, which results in corporate income being taxed twice,… (more)

Subjects/Keywords: Corporate; Income Tax; Franchise Tax

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APA (6^th Edition):

Chary, S. (2012). A New Approach To State Corporate Taxation. (Doctoral Dissertation). University of New Mexico. Retrieved from http://hdl.handle.net/1928/17468

Chicago Manual of Style (16^th Edition):

Chary, Swaroop. “A New Approach To State Corporate Taxation.” 2012. Doctoral Dissertation, University of New Mexico. Accessed March 08, 2021. http://hdl.handle.net/1928/17468.

MLA Handbook (7^th Edition):

Chary, Swaroop. “A New Approach To State Corporate Taxation.” 2012. Web. 08 Mar 2021.

Vancouver:

Chary S. A New Approach To State Corporate Taxation. [Internet] [Doctoral dissertation]. University of New Mexico; 2012. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1928/17468.

Council of Science Editors:

Chary S. A New Approach To State Corporate Taxation. [Doctoral Dissertation]. University of New Mexico; 2012. Available from: http://hdl.handle.net/1928/17468

University of Southern California

22. Stekelberg, James M. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.

Degree: PhD, Accounting, 2013, University of Southern California

URL: http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3811

► In this study, I document that at least a portion of the superior ability of book income relative to taxable income to explain the market… (more)

Subjects/Keywords: tax; taxable income; tax accounting

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APA (6^th Edition):

Stekelberg, J. M. (2013). Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. (Doctoral Dissertation). University of Southern California. Retrieved from http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3811

Chicago Manual of Style (16^th Edition):

Stekelberg, James M. “Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.” 2013. Doctoral Dissertation, University of Southern California. Accessed March 08, 2021. http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3811.

MLA Handbook (7^th Edition):

Stekelberg, James M. “Leveling the playing field: unbiased tests of the relative information content of book income and taxable income.” 2013. Web. 08 Mar 2021.

Vancouver:

Stekelberg JM. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. [Internet] [Doctoral dissertation]. University of Southern California; 2013. [cited 2021 Mar 08]. Available from: http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3811.

Council of Science Editors:

Stekelberg JM. Leveling the playing field: unbiased tests of the relative information content of book income and taxable income. [Doctoral Dissertation]. University of Southern California; 2013. Available from: http://digitallibrary.usc.edu/cdm/compoundobject/collection/p15799coll3/id/326353/rec/3811

Queens University

23. Miyamoto, Kazuko. Three Essays on Taxation Analysis .

Degree: Economics, 2011, Queens University

URL: http://hdl.handle.net/1974/6326

► This dissertation investigates the commodity tax and corporate income tax. Chapter 1 provides a general introduction and Chapter 2 consists of a literature review. Chapters… (more)

Subjects/Keywords: Commodity Tax ; Corporate Income Tax

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APA (6^th Edition):

Miyamoto, K. (2011). Three Essays on Taxation Analysis . (Thesis). Queens University. Retrieved from http://hdl.handle.net/1974/6326

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):

Miyamoto, Kazuko. “Three Essays on Taxation Analysis .” 2011. Thesis, Queens University. Accessed March 08, 2021. http://hdl.handle.net/1974/6326.

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

MLA Handbook (7^th Edition):

Miyamoto, Kazuko. “Three Essays on Taxation Analysis .” 2011. Web. 08 Mar 2021.

Vancouver:

Miyamoto K. Three Essays on Taxation Analysis . [Internet] [Thesis]. Queens University; 2011. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1974/6326.

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

Council of Science Editors:

Miyamoto K. Three Essays on Taxation Analysis . [Thesis]. Queens University; 2011. Available from: http://hdl.handle.net/1974/6326

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

University of Georgia

24. Hou, Xiaoyang. Income tax preferences to foreign investments in China since the late 1970s.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/22684

► In this thesis, I analyze the underlying causation of changes to China s income tax preferences for foreign investors. This thesis is divided into five… (more)

Subjects/Keywords: Income Tax Preferences; Equity Joint Ventures; Contractual Joint Ventures; Foreign Investment Enterprises; Foreign Enterprises; Tax Treaties; Tax Rates; Exemptions; Reductions; Permanent Establishments

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APA (6^th Edition):

Hou, X. (2014). Income tax preferences to foreign investments in China since the late 1970s. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/22684

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):

Hou, Xiaoyang. “Income tax preferences to foreign investments in China since the late 1970s.” 2014. Thesis, University of Georgia. Accessed March 08, 2021. http://hdl.handle.net/10724/22684.

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

MLA Handbook (7^th Edition):

Hou, Xiaoyang. “Income tax preferences to foreign investments in China since the late 1970s.” 2014. Web. 08 Mar 2021.

Vancouver:

Hou X. Income tax preferences to foreign investments in China since the late 1970s. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10724/22684.

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

Council of Science Editors:

Hou X. Income tax preferences to foreign investments in China since the late 1970s. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/22684

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

Texas Tech University

25. Chittenden, William Todd. An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates.

Degree: Business Administration, 1994, Texas Tech University

URL: http://hdl.handle.net/2346/11109

► The purpose of this research is to examine the relationship between taxable and tax-exempt interest rates. This paper examines the cause and effect relationship between… (more)

Subjects/Keywords: Interest rates; Income tax deductions for interest; Equilibrium

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APA (6^th Edition):

Chittenden, W. T. (1994). An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates. (Thesis). Texas Tech University. Retrieved from http://hdl.handle.net/2346/11109

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):

Chittenden, William Todd. “An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates.” 1994. Thesis, Texas Tech University. Accessed March 08, 2021. http://hdl.handle.net/2346/11109.

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

MLA Handbook (7^th Edition):

Chittenden, William Todd. “An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates.” 1994. Web. 08 Mar 2021.

Vancouver:

Chittenden WT. An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates. [Internet] [Thesis]. Texas Tech University; 1994. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/2346/11109.

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

Council of Science Editors:

Chittenden WT. An examination of the long-run equilibrium relationship between taxable and tax-exempt interest rates. [Thesis]. Texas Tech University; 1994. Available from: http://hdl.handle.net/2346/11109

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

Dalhousie University

26. Jackson, Colin. Settlement, Compromise, and Forgiveness in Canadian Income Tax Law.

Degree: Master of Laws, Faculty of Law, 2013, Dalhousie University

URL: http://hdl.handle.net/10222/36298

► This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is… (more)

Subjects/Keywords: Income Tax Law; Tax Administration; Tax Collection

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APA (6^th Edition):

Jackson, C. (2013). Settlement, Compromise, and Forgiveness in Canadian Income Tax Law. (Masters Thesis). Dalhousie University. Retrieved from http://hdl.handle.net/10222/36298

Chicago Manual of Style (16^th Edition):

Jackson, Colin. “Settlement, Compromise, and Forgiveness in Canadian Income Tax Law.” 2013. Masters Thesis, Dalhousie University. Accessed March 08, 2021. http://hdl.handle.net/10222/36298.

MLA Handbook (7^th Edition):

Jackson, Colin. “Settlement, Compromise, and Forgiveness in Canadian Income Tax Law.” 2013. Web. 08 Mar 2021.

Vancouver:

Jackson C. Settlement, Compromise, and Forgiveness in Canadian Income Tax Law. [Internet] [Masters thesis]. Dalhousie University; 2013. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10222/36298.

Council of Science Editors:

Jackson C. Settlement, Compromise, and Forgiveness in Canadian Income Tax Law. [Masters Thesis]. Dalhousie University; 2013. Available from: http://hdl.handle.net/10222/36298

Brno University of Technology

27. Rybová, Martina. Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/179297

► The Bachelor thesis focuses on the issue of labor relations. In the theoretical part are defined basic terms of labor relations, which are further applied… (more)

Subjects/Keywords: pracovněprávní vztahy; zákoník práce; zaměstnanec; zaměstnavatel; pracovní poměr; mzdy; náklady; optimalizace; benefit; daň z příjmů; labour relations; labour code; employee; employer; employment; wages and salary; costs; optimalization; benefit; income tax

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APA (6^th Edition):

Rybová, M. (2019). Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/179297

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):

Rybová, Martina. “Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/179297.

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

MLA Handbook (7^th Edition):

Rybová, Martina. “Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization.” 2019. Web. 08 Mar 2021.

Vancouver:

Rybová M. Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/179297.

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

Council of Science Editors:

Rybová M. Pracovněprávní vztahy z hlediska optimalizace mzdových nákladů: Employment Relationships in Terms of Wage Costs Optimization. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/179297

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

28. Saraidaris, Anastasios. The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance.

Degree: 2011, University of Macedonia Economic and Social Sciences; Πανεπιστήμιο Μακεδονίας Οικονομικών και Κοινωνικών Επιστημών

URL: http://hdl.handle.net/10442/hedi/28291

► Corporate Tax Reform Acts are usually motivated by a country’s urgent need to raisecorporate tax revenues, enhance entrepreneurship, stimulate productivity in thecorporate sector, increase economic… (more)

▼ Corporate Tax Reform Acts are usually motivated by a country’s urgent need to raisecorporate tax revenues, enhance entrepreneurship, stimulate productivity in thecorporate sector, increase economic growth and, last but not least, to amplify thecountry’s competitiveness in raising Foreign Direct Investment inflows. Clearly, themixture of needs and demands, as well as the policy tools used, varies from countryto country and with the time of the action.This study offers a documented discussion of fiscal policy considerations exploringthe interrelation paths (tax-effect transmission channels) among corporate income taxpolicy and certain factors of a country’s Real Economy and Capital Market. Withregard to the Capital Market transmission channel, research has been undertakenbased on data from the Athens Stock Exchange (ATHEX) for the period 2.1.1998-16.10.2006. The methodologies employed include - inter alia - the use of up-to-datestructural breaks and nonlinearity testing, leading to the implementation of eventstudyexperiments with the use of BEKK-GARCH models specifically modified toaccount for tax effects in the systematic risk modelling of bank returns’ series.With regard to the Real Economy, the factors discussed are those of the corporateincome tax revenues, the GDP growth and the FDI inflow. The research starts with atheoretical corporate income tax rate adjustment model which is based on endogenousgrowth considerations and refers to theoretical nonlinear tax effects studied in theliterature. The empirical research proceeds to capture the theoretical considerations ineconometrically calibrated country-specific panel models. The tax-effectstransmission path on the three factors of the Real Economy is explored in a group of12 OECD countries for the period 1982-2005. Finally, the study concludes with theinvestigation of a computational FDI-flow distribution model that encompasses themodels calibrated at the previous stages. This probabilistic computational model isused to simulate alternative tax competition scenarios for the group of 12 OECDcompeting countries.According to the study’s findings, policy makers should consider the fact that market(case study of ATHEX) agents-investors may not believe corporate tax reforms to beeither plausible or effective in real terms, and this attitude is evidently reflected intheir investing behaviour. In terms of the Real Economy, a corporate tax rateadjustment seems to be an effective fiscal-policy tool in formulating public revenue strategy in the long run. It should, however, be treated with caution, as it might havevolatile effects. Additionally, when a government attempts to eliminate the corporatetax burden and also decrease public investment, it should as well consider economicgrowthstimulating strategies, to avoid recession. Regarding the tax effect on FDIflows, corporate income tax rate differentials are negatively and nonlinearly related toFDI-inflow differentials. Finally, with regard to the rumoured threat of corporate taxrates’ race to the bottom due to a world-scale…

Subjects/Keywords: Φορολογικοί συντελεστές εταιρικού εισοδήματος; Έσοδα φορολόγησης εταιρικού εισοδήματος; Οικονομική ανάπτυξη; Ροές ξένων άμεσων επενδύσεων; Φορολογικός ανταγωνισμός; Ισορροπία Nash; ΟΟΣΑ; Χρηματιστήριο Αξιών Αθηνών; Συστηματικός κίνδυνος; Corporate income tax rates; Corporate income tax revenues; GDP growth; FDI flows; Tax competition; Nash equilibrium; OECD; Stock market; Systematic risk

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APA (6^th Edition):

Saraidaris, A. (2011). The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance. (Thesis). University of Macedonia Economic and Social Sciences; Πανεπιστήμιο Μακεδονίας Οικονομικών και Κοινωνικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/28291

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):

Saraidaris, Anastasios. “The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance.” 2011. Thesis, University of Macedonia Economic and Social Sciences; Πανεπιστήμιο Μακεδονίας Οικονομικών και Κοινωνικών Επιστημών. Accessed March 08, 2021. http://hdl.handle.net/10442/hedi/28291.

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

MLA Handbook (7^th Edition):

Saraidaris, Anastasios. “The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance.” 2011. Web. 08 Mar 2021.

Vancouver:

Saraidaris A. The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance. [Internet] [Thesis]. University of Macedonia Economic and Social Sciences; Πανεπιστήμιο Μακεδονίας Οικονομικών και Κοινωνικών Επιστημών; 2011. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10442/hedi/28291.

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

Council of Science Editors:

Saraidaris A. The corporate income taxation as a fiscal policy tool: relations with factors of the mecro economy and finance. [Thesis]. University of Macedonia Economic and Social Sciences; Πανεπιστήμιο Μακεδονίας Οικονομικών και Κοινωνικών Επιστημών; 2011. Available from: http://hdl.handle.net/10442/hedi/28291

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

Virginia Tech

29. Zhang, Yonghui. Essays on Taxation, Marriage, and Labor Supply.

Degree: PhD, Economics, 2015, Virginia Tech

URL: http://hdl.handle.net/10919/76670

► My dissertation consists of three essays on labor supply responses, along the extensive margin (participation into the labor force) and along the intensive margin (intensity… (more)

▼ My dissertation consists of three essays on labor supply responses, along the extensive margin (participation into the labor force) and along the intensive margin (intensity of work on the job). The first two essays focus on the labor supply responsiveness of single women with children to taxation and welfare programs. The third essay investigates the effects of marriage, the wage rate, and the associated tax rate on men's labor supply. In the first essay, to avoid bias from the fact that labor supply outcomes are being driven by self-selection, I build a dynamic stochastic discrete choice model to investigate the long run effects of the earned income tax credit and welfare policies on single mothers' labor supply. Simulated method of moments is used to estimate parameters of this dynamic model, based on March CPS data files from 1964 to 2013. I compare the performance of the dynamic stochastic discrete choice model, a static model, and a reduced-form model. My analysis concludes that the dynamic stochastic discrete choice model captures the simultaneous impact of the state variables on the predicted employment decision. My study provides evidence of the long-run positive effect of public policy on low income families in a life-cycle setting. This essay also emphasizes the importance of education in increasing single mothers' labor supply. The second essay is designed to identify factors that help single mothers leave TANF within a short span of time. I find strong evidence for the importance of child support assistance to single mothers' success in exiting TANF with a job. I uncover evidence that work-related activities do not induce TANF participants to leave within a short span of time. My analysis also suggests that health issues significantly limit the ability of single mothers to exit TANF. In the third essay, the main research question is how marital status affects the elasticity of the labor supply of males with respect to wages and taxes, in a life-cycle setting. A dynamic panel data model, which extends the literature on dynamic labor supply, indicates that the elasticity of men's labor supply with respect to wages and taxes is affected by marital status. The empirical results using the Panel Study of Income Dynamics (PSID) data show that men who are continuously married to the same wife have a lower average Frisch elasticity than others. Advisors/Committee Members: Tideman, Thorwald Nicolaus (committeechair), Plassman, Florenz (committee member), Cothren, Richard D. (committee member), Ge, Suqin (committee member), Tsang, Kwok Ping (committee member).

Subjects/Keywords: Labor Supply; Earned Income Tax Credit; Dynamic Stochastic Discrete Choice Model; Simulated Method of Moments; Single Mothers; Multinomial Logit; Frisch Elasticity

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APA (6^th Edition):

Zhang, Y. (2015). Essays on Taxation, Marriage, and Labor Supply. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/76670

Chicago Manual of Style (16^th Edition):

Zhang, Yonghui. “Essays on Taxation, Marriage, and Labor Supply.” 2015. Doctoral Dissertation, Virginia Tech. Accessed March 08, 2021. http://hdl.handle.net/10919/76670.

MLA Handbook (7^th Edition):

Zhang, Yonghui. “Essays on Taxation, Marriage, and Labor Supply.” 2015. Web. 08 Mar 2021.

Vancouver:

Zhang Y. Essays on Taxation, Marriage, and Labor Supply. [Internet] [Doctoral dissertation]. Virginia Tech; 2015. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10919/76670.

Council of Science Editors:

Zhang Y. Essays on Taxation, Marriage, and Labor Supply. [Doctoral Dissertation]. Virginia Tech; 2015. Available from: http://hdl.handle.net/10919/76670

30. Fric, Karmen. PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH.

Degree: 2010, Univerza v Mariboru

URL: https://dk.um.si/IzpisGradiva.php?id=14388 ; https://dk.um.si/Dokument.php?id=15298&dn= ; https://plus.si.cobiss.net/opac7/bib/10389020?lang=sl

►

Plače so eden izmed najbolj obdavčenih dohodkov, saj mora vsak, ki prejme plačo od tega dohodka plačati še akontacijo dohodnine in prispevke za socialno varnost.… (more)

▼

Plače so eden izmed najbolj obdavčenih dohodkov, saj mora vsak, ki prejme plačo od tega dohodka plačati še akontacijo dohodnine in prispevke za socialno varnost. V zadnjem času se je veliko evropskih držav odločilo za reformo davčnega sistema. Predvsem so to države, katerih gospodarstva so imela velike težave. Spremembe v teh državah gredo predvsem v smeri zmanjševanja davčnega bremena posameznikov kot tudi podjetij. V Evropski uniji ni natančno določenih pravil, kako naj bo obdavčeno delo, tako je torej postopek in višina obdavčitve načeloma odvisna le od posameznih nacionalnih zakonodaj. Na splošno velja, da so plače delojemalcev v državah članicah Evropske Unije obdavčene z davkom na dohodek fizičnih oseb. Sistemi dohodnine, ki so uveljavljeni po državah članicah Evropske unije, se medsebojno razlikujejo predvsem v davčnih olajšavah, davčnih stopnjah in davčni osnovi. Pomemben vpliv na višino obdavčitve plač imajo tudi obvezni prispevki za socialno varnost. Prispevke za socialno varnost plačujejo v vseh obravnavanih državah (Estonija, Madžarska in Slovaška) tako delojemalci kot delodajalci. V magistrski nalogi smo analizirali obdavčitev plač v izbranih tranzicijskih državah, ki so že članice Evropske Unije in sicer v Estoniji, Madžarski in Slovaški. S pomočjo analize obdavčitve plač v obravnavanih državah smo ugotovili, da so bile v letu 2009 relativno najbolj obdavčene plače slovenskih delojemalcev, ki prejemajo plačo višjo od povprečne. Prav tako so bili pri izplačilu višjih plač najbolj obdavčeni slovenski delodajalci. Estonija, Madžarska in Slovaška so sprejele program znižanja davka na dohodek fizičnih oseb v okviru davčne reforme, saj ima estonski, madžarski in slovaški davčni sistem veliko pomanjkljivosti. Kakor Slovenija tako tudi izbrane tranzicijske države izvajajo korenito in kompleksno davčno reformo. Nekateri ukrepi davčne reforme so že bili izvedeni, nekateri ukrepi pa bodo izvedeni v naslednjih letih. Spreminjanje slovenskega davčnega sistema gre v smeri zniževanja davčnih stopenj, predvsem zaradi nižje obremenjenosti davčnih zavezancev in pravičnejšega sistema. Tudi povečevanje konkurenčnosti, enostavnosti in nižji stroški dela so trendi spreminjanja davčnega sistema. V tej smeri pa iščejo svoje rešitve na davčnem področju tudi ostale tranzicijske države.

Wages are one of the most taxed income, as each receiving a salary from the income payable in advance on income tax and social security contributions. In recent times, many European countries decided to reform the tax system. Above all, these are countries whose economies have had major problems. Changes in these countries go mainly towards reducing the tax burden on individuals and businesses. In the European Union there are not statutary definded rules about how to tax labour, therefore the proceeding and the hight of taxation depends only on the legislation of each individual EU Member State. Employee´s income based on done work is in all European Union Member States taxed with personal income tax. Personal income tax systems are…

Advisors/Committee Members: Kokotec Novak, Majda.

Subjects/Keywords: plača; dohodnina; davčna osnova; davčna olajšava; prispevki za socialno varnost; strošek dela; efektivna davčna stopnja; davčna reforma; salary or wage; personal income tax; taxable base; tax allowance; social security contributions; labour cost; effective tax rate; tax reform; info:eu-repo/classification/udc/331.2

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APA (6^th Edition):

Fric, K. (2010). PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=14388 ; https://dk.um.si/Dokument.php?id=15298&dn= ; https://plus.si.cobiss.net/opac7/bib/10389020?lang=sl

Chicago Manual of Style (16^th Edition):

Fric, Karmen. “PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH.” 2010. Masters Thesis, Univerza v Mariboru. Accessed March 08, 2021. https://dk.um.si/IzpisGradiva.php?id=14388 ; https://dk.um.si/Dokument.php?id=15298&dn= ; https://plus.si.cobiss.net/opac7/bib/10389020?lang=sl.

MLA Handbook (7^th Edition):

Fric, Karmen. “PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH.” 2010. Web. 08 Mar 2021.

Vancouver:

Fric K. PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH. [Internet] [Masters thesis]. Univerza v Mariboru; 2010. [cited 2021 Mar 08]. Available from: https://dk.um.si/IzpisGradiva.php?id=14388 ; https://dk.um.si/Dokument.php?id=15298&dn= ; https://plus.si.cobiss.net/opac7/bib/10389020?lang=sl.

Council of Science Editors:

Fric K. PRIMERJALNA ANALIZA IZPLAČIL ZAPOSLENCEM Z DAVČNEGA VIDIKA V IZBRANIH TRANZICIJSKIH DRŽAVAH. [Masters Thesis]. Univerza v Mariboru; 2010. Available from: https://dk.um.si/IzpisGradiva.php?id=14388 ; https://dk.um.si/Dokument.php?id=15298&dn= ; https://plus.si.cobiss.net/opac7/bib/10389020?lang=sl

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