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 11 of 11 for “"Tax Equity"”.
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Inter-nation tax equity: An enquiry into the distributive justice concerns of international tax allocations between countries
… between countries through international tax systems. It explores how international tax revenue is presently allocated between nations and considers how such allocations could be made more equitable. The idea that international tax revenues should be equitably shared between countries is …
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An Empirical Investigation Into the Effects on Tax Equity of Selected Alternative Methods of Taxing Capital Gains and Losses
… investigation of the effect of alternative tax treatments of capital assets on tax equity as defined by selected definitions. The data source for this study was the Internal Revenue Service Individual Tax Model Tapes for tax year 1975. The five alternative tax treatments used were (1) the …
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Vertical equity in property taxation: a spatial analysis of proposition 13 in San Diego County, California
Proposition 13 created disparities in property taxation throughout the state of California after passage of the law in 1978. This paper examines connections between disparities in taxation of differing land use types, specifically residential and commercial, to the fiscal health of local …
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The forest property tax situation in Virginia
… was to determine whether the Virginia property tax, as it is applied to forest lands, may have harmful effects on forest management in Virginia. In order to accomplish this objective, an investigation was made of the theoretical aspects of the general property tax as applied to forest land, …
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Personal wealth in South Africa: Facts about its distribution and the forces behind its redistribution
… redistributive policy measures. First, the tax on the capital income which accrues to the two more affluent groups, is increased; second, an estate tax is implemented, and third, the sales tax is increased. The first policy measure improves upon the wealth distribution, but is inefficient. …
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A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
The purpose of this thesis is to examine income tax relief measures for taxpayers with dependants in South Africa. This research has found that taxpayers who are black and middle-class are likely to make contributions to the support of household member and non-household member dependants. This is …
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Optimal policy and the coexistence of markets and governments
… constrain consumption to equal their net-of- tax income every period, but instead use markets to allocate their resources over time. This restricts the set of policy instruments available to the government. At the same time, however, markets enable agents to enter long-term consumption …
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Use-value taxation in Virginia: administrative practices and problems
… lands to non-agricultural uses and to provide tax equity for farmers. Four localities approved use-value assessment ordinances for 1973; by 1976, twenty-two localities had approved use-value assessment ordinances. This rising participation in the land-use taxation program accompanies a rise in …
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Reconstituting empire in the decolonisation era: taxation sovereignty and the development of the British virgin islands as a dependent tax haven
Tax havens are denounced for eroding the sovereignty of states to tax in their jurisdictions. Using a critical interrogative lens of Empire and Imperialism, the aim of this investigation was to understand what the developmental history of the British Virgin Islands reveals about the function of tax …
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Quality, Equity, Efficiency, Evaluation, And Local Flexibility: The Political And Educational Dilemmas Of Iowa's Foundation Plan
… achieved on a statewide basis toward providing tax and expenditure equity. The third task was to define efficiency and to determine if the State's insistence upon efficiency was brought about major voluntary reorganization. The fourth task was to look at the problem of providing citizens with …
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Three Essays on Urban Property Taxes
… the economic and fiscal effects of property tax policies in urban areas. The dissertation aims to expand current understanding of urban property tax dynamics and fragmentation features.In the first chapter, titled "Property Tax Interaction among Overlapping Local Jurisdictions: …