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 6 of 6 for “"Employment tax"”.
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The Concept of 'Employment' In Employment Tax Law
THE CONCEPT OF ‘EMPLOYMENT’ IN EMPLOYMENT TAX LAW Guy Mulley Faculty of Law, University of Cambridge The tax status of differing kinds of personal labour is a contested area of UK law. At its root, tax status is about whether a working individual is or is not in ‘employment’ and thus about which of …
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A policy for the (jobless) youth: the employment tax incentive
The Employment Tax Incentive (ETI) is a first of its kind wage subsidy policy in South Africa. Designed to tackle the problem of youth unemployment, the ETI differs from previous policies as it aims to address unemployment through stimulating job creation. Youth unemployment has remained above 40 …
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A comparative analysis of the Employment Tax Incentive Act, no.26 of 2013
… important areas of prevailing concern is high unemployment, particularly amongst the youth segment of the population. Approximately 42% of South Africans under the age of 30 are unemployed, a fate shared by less than 17% of those above 30 years of age. The South African government appropriately …
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Essays in Public Economics and Health Economics
… public economics by exploiting the 2009 Polish tax reforms. First, we estimate the degree of substitution between employment and self-employment tax bases – on the extensive margin. In particular, we quantify the impact of changes in the differential in rates of taxation between the two tax …
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A critical analysis of the recent change to the unilateral foreign employment income tax exemption in South Africa and its cross-border interaction
… the Multilateral Convention to Implement Tax Treaty Related Measures of the OECD to prevent base erosion and profit shifting (MLI), the Base Erosion and Profit Shifting Project (BEPS) recommendations and the tackling of double non-taxation. In 2017, the National Treasury announced that the …
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The Impact of Section 12J Venture Capital Companies' Regime on Small and Medium Enterprises in South Africa
This study sought to examine whether the use of tax incentives to boost investment into the SME sector is an effective policy for economic development. More specifically, the study focused on the Section 12J tax incentive of the Income Tax Act of South Africa, which underpins the current venture …