Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 9 of 9 for “"Anti-tax"”.
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International tax planning and anti-tax avoidance provisions - Hila Zetler.
'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through …
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An Assessment of the appropriateness and effectiveness of anti tax haven measures in Australia and the United States
The thesis seeks to demonstrate that tax havens are used for a number of purposes that provide planning which is not contrary to the domestic laws of Australia and the United States as indicative regimes. The thesis will primarily utilise doctrinal research in reviewing and applying the legislative …
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An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
… their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them."1 However, the South African …
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A comparative analysis of the South African and Australian general tax avoidance enactments
From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that …
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Tax avoidance provisions of the South African Income Tax Act
My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and …
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Reading the tea leaves : the Tea Party movement, the conservative establishment and the collapse of climate change legislation
… zeal from the 1773 Boston Tea Party anti-tax protest, emerged in response to the Obama Administration's economic stimulus package and later coalesced around opposition to universal health care, union collective bargaining rights, and raising the debt ceiling. In a less visible …
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Essays on Public Economics
… chapter studies the effects of local income taxation on tax base and individual mobility since the early 2000s in Italy. I combine novel fine-grained data on the universe of tax residence’s transfers with 89,860 local income tax changes and income bracket-by-municipality-level panel data on …
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An examination of public attitude toward fiscal aspects of Keynesian economic policy expressed in the Revenue Acts of 1962 and 1964
… of the business cycle but would instead anticipate the use of the Government's taxing and expenditure powers to assure economic growth, stable prices, and full employment. To many, this change in public attitude represented a radical departure from American tradition. Jim Heath cites …
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An Analysis of the Sovereign Citizen Movement: Demographics and Trial Behaviors
… conclusion, the SCM is significantly, and substantially, different and should be studied separately from the broader far-right when conducting future research.</p>