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 92 for “"Tax Incentives"”.
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Modelling historic preservation tax incentives
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1985.
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Essays on State Business Tax Incentives and Policy Diffusion
States' use of tax incentives to lure business investment has drawn a lot of attention from policymakers, the public, and academics. Despite mixed assessments of their efficacy in creating net increases in jobs and investment, business tax incentives continue to be highly popular among state …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… purchase price allocations, I examine whether tax incentives influence the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on their fair values with any …
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Structuring mining data for RSA Section 12L EE tax incentives
… efficiency investment. Section 12L of the Income Tax Act, 1962 (Act No 58 of 1962) has been implemented to reward energy efficiency savings. It allows companies a tax deduction of 45 c/kWh for quantified energy efficiency savings (the value is set to increase in future). To receive the benefit, an …
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Balancing tax incentives with operational risks in captive overseas production facilities
… countries, the government will provide financial incentives (e.g. tax breaks, loans, subsidies) to certain companies in exchange for creating employment opportunities and industry knowledge within their borders. These financial incentives may tempt companies to shift more and more functions …
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Distributed power generation and energy storage : potential effects of extending tax incentives
… to multiple factors; one of which is financial incentives in the form of tax credit programs. One of the most effective tax credit programs in the U.S. is a federal tax program known as the Investment Tax Credit (ITC). The ITC program has been extended in recent years, and is currently set to …
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The role of tax incentives in addressing the energy crisis in South Africa
… This dissertation explores the role of tax incentives in addressing the energy crisis in South Africa. Tax incentives have the potential of correcting market failures by promoting investments in the electricity sector. Incentives that are well designed and easy to administer can be …
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A critique of federal income tax incentives in the development and operation of subsidized rental housing.
Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. Thesis. 1972. Ph.D.
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The importance of certain tax incentives in business investment decision making: the views of business decision makers
… for their viewed importance of the investment tax credit and the accelerated cost recovery system on their decision making for new equipment. The executives were divided into groups based upon the reported amount of expected future unused capacity of their firms. The statistical analysis of the …
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Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
… whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and simultaneously avoid …
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The notion of Human Capital Accumulation as a basis for reform of select employment related tax incentives in Kenya and South Africa
… capabilities. This dissertation considers use of tax incentives to contribute to human capital accumulation in Kenya and South Africa. Currently, there are some indirect tax incentives in both countries which give favourable treatment to some employee related expenses. There also exists, in both …
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The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise
A social enterprise is a revenue-generating business with primarily social objectives whose surpluses are reinvested for that purpose in the business or in the community, rather than being driven by the need to deliver profit to shareholders and owners (BC Centre for Social Enterprise 2012). These …
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An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal
… of the Degree of Master of Accounting: Taxation, Durban University of Technology, Durban, South Africa, 2017.
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Incentives for conservation easement: a systematic literature review and an empirical evaluation of state tax credits in Colorado
… benefits. Donated CEs in the US are eligible for tax benefits at both the federal and state levels. As the adoption of easements has increased over the years, understanding how these incentives impact easement donation rates is warranted. This study focuses on two interrelated research objectives …
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Essays on taxation and investment
… of three essays that examine the impact of tax policy on firms' decisions to invest in productive capital. The first chapter uses newly-collected data on transaction prices of used construction machinery to examine the impact and incidence of recent tax incentives for investment. Theory …
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The Economic Impact of the Gulf Opportunity Zone Act of 2005
… opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to …
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Incorporation of location-specific parameters and policy incentives in the Techno-Economic Analysis (TEA) of biorefineries
… of energy. For this reason, various programs and incentives have been implemented at the federal and state levels to stimulate the production of biofuels from various feedstocks. New feedstocks and conversion technologies are constantly evaluated via TEA to suggest areas along the biofuel supply …
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A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil
… demonstrate the relevance and importance of the tax and limited related incentives to assist in reducing these challenges and increase the use of renewable energy resources in electricity power plants. Once the relevance and importance of tax and related incentives are highlighted, this …
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Three Essays on the Economics of Land Use, Environmental Value, and Public Spending
… 1 tests the effect of conservation easement tax incentives on land conservation in Virginia, using a difference-in-difference design around a 2002 tax reform. This finds that the environmental quality distribution of easements is wide and matches the statewide quality distribution of all …
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The rental and occupancy performance of historic office buildings rehabilitated for tax credit as compared against their modern counterparts
Prior to the mid-1970's enactment of federal tax incentives designed to dove-tail the interests of developers and preservationists, the plight of historic structures seemed bleak. Recognizing that preservation had become a national imperative that could not be accomplished in a meaningful way …
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