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 19 of 19 for “"Tax Relief"”.
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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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The Middle Class Tax Relief And Job Creation Act Of 2012 And Its Impact On Television Broadcasting And Future Broadband Wireless Communications
The upcoming Incentive Auction for the 600 MHz band will cause the relocation of hundreds of UHF television stations while potentially freeing up as much as 120 MHz of valuable electromagnetic spectrum for utilization by wireless communications providers. This "new" wireless spectrum will allow …
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Shortcomings of and recommendations to improve double taxation relief mechanisms: a study of South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa
… outside of South Africa are subject to double taxation. This thesis evaluates whether South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa receive full relief from double taxation in South Africa. The thesis provides a qualitative …
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Short-Term Incentive Effects of Temporary Full Capital Asset Expensing
<p>The Tax Relief, Unemployment Compensation Reauthorization, and Job Creation Act of 2010 (2010 Tax Relief Act) temporarily modified capital asset expensing provisions, increasing the allowed bonus depreciation percentage from 50% to 100%. The legislative intent of the provision was to encourage …
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OPTIMISATION MODELS FOR CORPORATE TAXATION IN CAPITAL BUDGETING
… of investment decisions, financing methods and tax strategy for capital budgeting, taking into account tax-induced interactions between cash flows. The tax treatment of finance leases and the corporate group tax relief provisions are included. Shareholder risk considerations are taken into …
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Combined federal-state death tax implications for nonindustrial private forest landowners in the United States
Generally, death taxes are a social instrument used to break up large quantities of wealth in this country. They are intended to act as a pressure relief valve and prevent wealth concentration in the hands of a small number of individuals. Because the objectives and goals of individuals may be …
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Essays on Current Use Property Taxation
… implemented over the years. Current Use Property Taxation is one of the land conservation programs that was initiated in the 1960s, introducing some property tax relief for landowners who wished to keep undeveloped productive land in current use without developing it for more urbanized …
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Tax consequences of the 2010 FIFA World Cup
… 2010 FIFA World Cup kicking off on 11 June 2010, tax relief will be granted on import tax and VAT, amongst others, in terms of the Revenue Laws Amendment Act 20 of 2006 (hereafter referred to as RLAA). FIFA (Federation Internationale de Football Association), confirmed that SAFA may have the right …
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A feasibility study of group taxation in South Africa
Group taxation has been reported by some tax analysts as being a means to attract and increase foreign investment into South Africa, which could result in an increase in South Africa’s existing tax base. South Africa tax legislation currently provides for some forms of group tax relief, which is …
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Examining Child Tax Credit Recipience and Use
… what factors predict who received monthly Child Tax Credit payments and how they were spent. In March of 2021, Congress passed the American Rescue Plan (ARP). Included in this bill was an expansion of the Child Tax Credit (CTC), a program providing tax relief to families with children. The ARP …
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Investigating strategies to improve superior sustainable performance in the Namibian mining industry
… research should focus on the policy regarding tax relief for mining companies that are struggling to remain sustainable
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Tax policy, housing markets, and elderly homeowners
… consists of three essays studying the impact of tax policy on housing markets and elderly homeowners. Chapter One examines the potential lock-in effect of capital gains taxation on home sales, using the Taxpayer Relief Act of 1997 (TRA97) as a policy instrument. Before 1997, homeowners were …
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South Africa's headquarter company regime: a gateway barred from within
… in South Africa. Part I investigates the tax policy appropriateness of s9I in the context of a developing, but regionally dominant South Africa. It finds that the passive intermediary holding company activities in fact incentivised by s9I are not directly beneficial to South Africa. While …
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Equity in Funding for Iowa's Public Schools
… funding due to the Local Option Sales Tax Bill passed in 1988. Procedures. Several states and their funding systems have been determined unconstitutional by State Supreme Courts in the past decade. Ohio continued to remain in litigation through February 2002 while Texas went through …
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Generational Change in Agriculture – What Do Hungarian Farmers Say? – Barriers, Supporting Factors, and Generational Differences in the Farm Succession
… incentives, reduction of administrative burdens, tax relief, digitalisation, and support for young farmers significantly facilitate successful farm succession. The process of agricultural generational change reflects the interplay of economic, legal, family, and emotional factors, underscoring its …
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THREE ESSAYS ON PROPERTY TAX ADMINISTRATION
… is comprised of three essays on real property tax administration and related state-local fiscal relations. All three essays exploit variation in state policies as natural experiments to study the various features of the property tax system.</p> <p>The first essay examines how county governments …
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… from the 1st October 2001, the basis for taxation in South Africa was fundamentally amended by virtue of the introduction of the Eighth Schedule as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax …
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Group taxation of tightly-held qualifying groups in South Africa
Currently, companies are taxed on an individual basis in South Africa and there is no provision for the offsetting of profits and losses of different companies within a tax group. Admittedly, businesses have the option to operate under a single divisionalised entity whereby they are able to enjoy …
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Essays in empirical corporate finance and investment
… Stock Option Award? Evidence from Job and Growth Tax Relief Reconstruction Act."" Employing a difference-in-difference framework to identify an exogenous increase in individual level dividend payments, the paper finds that an expected increase in dividends due to dividend tax decrease causes firms …