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 20 of 34 for “"Income taxation"”.
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Optimal labor income taxation with perks
… the optimal transfer-tax system, and ii) the top-income marginal tax rate. To the best of our knowledge, this thesis constitutes the first theoretical attempt to deal with the issue at hand. In fact, all existing papers that analytically study the moral hazard problem with perks, either focus on …
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Essays on the economics of income taxation
The first chapter derives optimal income tax formulas using the concepts of compensated and uncompensated elasticities of earnings with respect to tax rates. This method of derivation casts new light on the original Mirrlees formulas of optimal taxation and can be easily extended to a heterogeneous …
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Income taxation by residence and/or source in Lesotho
"The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by …
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Income Taxation, Hours of Work, and Non-Monetary Job Characteristics
This thesis analyzes the effect of the personal income tax on the choice of labor supply and non-monetary job characteristics. Previous studies of income taxation and labor supply have implicitly assumed that the wage rate measures the opportunity cost of an hour of work. This is not necessarily …
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Indonesian income taxation and labor supply: A cross-section analysis
The study finds that there is no significant difference between the results of these two procedures. The magnitudes of the compensated work-wage elasticities for the OLS estimation range from.33 to.58, whereas those for OP range from.22 to.51. The compensated elasticities for females are generally …
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Alternate Indexing Schemes for Nonbusiness Income Taxation: Distributional and Revenue Effects
… Economic Recovery Tax Act of 1981, individual income tax rate brackets (including the zero bracket amounts) and the personal exemption amount will be indexed beginning in calendar year 1985. The purpose of this indexation is to mitigate the effects of inflation on the tax system. In this …
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Interest income taxation and household saving behavior in less-developed economies: An empirical investigation
… attempt to fill the existing gap on studies on taxation and household saving behavior in the less developed countries (LDCs). In particular, it seeks to answer two main questions: whether household saving in the LDCs is responsive to interest income tax rate changes and whether the existing …
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The Accounting Concept of Capital Gains and Losses and Its Implications for Federal Income Taxation Policy
Made available in DSpace on 2014-12-05T22:10:48Z (GMT). No. of bitstreams: 1 6305067.pdf: 13399212 bytes, checksum: 83c146145e4818086891976f6a3c3dbc (MD5) Previous issue date: 1963
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A computable general equilibrium (CGE) model with endogenous labor supply for the study of income taxation in Indonesia
The personal income tax in Indonesia has grown in revenue importance since major changes in 1984 broadened its base and lowered its bracket rates. Currently, the personal income tax and the corporate income tax are the second most important sources of government revenue in Indonesia. This thesis …
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Measuring the labor supply effect of income taxation using a life-cycle labor supply model: A case of Indonesia
The focus of this study is to estimate a life cycle model of labor supply including taxes for a developing economy by applying two methods of estimation. The first method is the cohort approach and the second approach is the consumption approach. The idea of the cohort approach is to create a …
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Fiscal Federalism, Social Mobility, and Poverty Alleviation: Essays in Political Economy
… for the poor, financed by proportional income taxation. Despite the fact that income transfers are negative for a majority of voters, redistribution to the poor is present in the political equilibrium due to the public good property of poverty alleviation. Using county-level demographic …
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Tax competition and its implications for Southern Africa
… with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but also different levels to adjust their tax bases and/or rates (tax …
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Three Essays on Social Networks
… peers in a social network. In addition to formal income taxation and enforcement, individuals labor supply decisions depend on the number of their peers with informal jobs and the strength of social ties. Workers allocate more time to informal activities when tax enforcement is lax and job …
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Essays in State Policy
… The questions answered arise in the contexts of income taxation, environmental regulation, and social insurance. Chapter 1 looks at impacts of a particular policy in one state by comparing that state to select other states. Chapter 2 looks at factors influencing the adoption of a policy by a …
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Three essays on development economics in China
… chapter, I estimate the causal effects of total income, relative female and relative male income on sex imbalance. The second chapter studies the effects of relaxations in the One Child Policy on sex ratios and family size and then exploits the exogenous variation in family size caused by the …
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The Shareholder Wealth Effects of Real Estate Investment Trusts: Mergers and Acquisitions
… which only the target was a REIT. Differences in income taxation between REIT and non-REIT corporations provide an opportunity to test the hypothesis that tax benefits motivate merger activity. All of the empirical evidence developed in this study are consistent with the tax benefits hypothesis, …
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A Model of the Growth of Government
… study develops a general equilibrium model of taxation based on the competition of various groups to enter the dominant coalition in the economy. This competition leads to an equilibrium where the net taxes paid by each group are maximized. The model shows that the size of government is a …
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A proposal for a guaranteed minimum income by negative rates taxation
This thesis sets forth a guaranteed minimum income proposal which would close part of the "poverty gap"--the gap between the income of poor families and individuals and the income they need in order to maintain a standard of living above the poverty level. The proposal, called negative rates income …
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Optimal Taxation and Innovation in the Presence of Externalities
The title of my thesis is “Optimal Taxation and Innovation in the Presence of Externalities.” It explores the effects of externalities on optimal income taxation and innovation. On the one hand, governments’ income redistribution policies among households affect pollution since households are …
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