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.
Results
Showing 1 to 20 of 44 for “"Income taxes"”.
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Three essays on the impacts of income taxes
… consists of three essays studying the impacts of income and wage taxes. Chapter One examines how income tax changes differentially affect the pre-tax wages of different industries based on the injury and fatality rates of those industries. This chapter recognizes that compensating differentials …
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Income taxes and the arts : tax expenditures as cultural policy.
Thesis. 1979. Ph.D. cn--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning.
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Federal Timber Income Taxes and Private Forest Landowners in the U.S
… that forest landowners are unaware of federal income tax provisions available to them that make forest management more cost effective. This concern specifically focuses on nine provisions. These nine provisions are: the treatment of timber income as capital gain, the deduction of annual …
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The nature of deferred income taxes arising from differences in depreciation methods
This research is an investigation into the underlying nature of deferred tax balances. The investigation entails obtaining evidence about whether markets treat changes in these balances that arise from depreciation differences as changes in debt or equity. This is accomplished by relating changes …
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The effect of personal income taxes on labor supply in Brazil: An application of quantile regression
… does not seem to be a function of wages and income, since the calculated income and wage elasticities were all zero.
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The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act
State income tax laws and their relationship to the federal income tax were surveyed and changes affecting forest landowners since similar research on this subject (1981-82) are discussed. Several previously favorable provisions were eliminated at the federal level. Although the economic situation …
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The Many Ways to Evaluate Income Taxes: Canadian Income Tax Compliance with Attention to Surplus Stripping: 1917-1972
… between the Canadian taxpayer and the income tax regime examines the manner in which the federal income tax, first established by Finance Minister Sir Thomas White of the Robert Borden Conservative government in 1917, evolved into a complex and onerous obligation. Its central narrative …
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The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning
Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to …
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The impacts of state income tax legislation on forest management and investment
… of this study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in …
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A New Approach To State Corporate Taxation
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, once at the corporate level as it is earned, and again at the individual shareholder level. Most state corporate income taxes also …
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Essays on optimal taxation
This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the …
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Personal income tax non-compliance in Malaysia
… was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968. Subsequently, the Inland Revenue Board (IRB), formerly known as the Inland Revenue Department (IRD), was created as the government agency that has the responsibility for collecting …
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Impact of United States income tax on education: A panel study
… of my dissertation is to examine the impact of income taxes on whether or not to attend college. This is an interesting issue because it is known that current investment in education or other forms of human capital will most certainly enhance the quality or productive capacity of an individual …
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A General Equilibrium Model for the Incidence of the Payroll Tax
… fiscal instruments are introduced in the model: income taxes, capital taxes, and output taxes. Moreover, labor-leisure decisions are explicitly incorporated. A computer algorithm is used to obtain numerical solutions for the model, and a comparative statics analysis is performed to assess the …
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Optimal dynamic marketing strategies for grain producers: A case study of winter wheat
… the linkages, stochastic nature, and dynamics of income taxes, current grain market conditions, the financial condition of the firm, marketing constraints of the producer and government programs. The stochastic dynamic programming model's objective function is to maximize the expected value of …
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Impact of Taxation on Economic Growth: Case study of sub-Saharan African Countries
This paper investigates the effects of taxes on economic growth by using a dynamic panel regression analysis on 35 countries in sub–Saharan Africa (SSA)1 region over the 2009–2020 period. The analysis is executed using a dynamic panel regression model, System Generalized Methods of Moments (GMM). …
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Essays in Macroeconomics with Heterogeneity
… optimal path of proportional capital and labor income taxes, (possibly negative) lump-sum transfers, and government debt. The solution maximizes welfare along the transition between an initial steady state, calibrated to replicate key features of the US economy, and an endogenously determined …
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Essays in Education Finance
… aid dollars away from need-based grants and low-income families. Quantitatively, need-based aid awards would be 27% larger, merit-based aid awards 14% smaller, and low-income college-attendance rates 8 percentage points higher under optimal policy. The second chapter considers intergovernmental …
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Welfare Impacts of Alternative Public Policies for Environmental Protection in Agriculture in an Open Economy: A General Equilibrium Framework
… regulation in the presence of distortionary income taxes, this dissertation shows that examined policies, except for land retirement, may generate a double-dividend (an economic gain over and above the environmental gains) for two main reasons: pre-existing agricultural support subsidies and …
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Three essays in public finance
… inter-city model. Non-traded production, federal taxes, and imperfect mobility all affect how public goods (or “amenities” more broadly) should be valued from data. Reinterpreting the estimated effects of public infrastructure on prices and wages in Haughwout (2002), we find infrastructure over …
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