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 92 for “"Tax Revenues"”.
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The Effectiveness of Pillar One as a global solution to increase tax revenues for the UK and Africa
… in permanent establishments and corporate income taxes becoming outdated in the future. On 13 October 2021,137 countries of the 141 members of the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting committed to fundamental changes to the international corporate tax system. The 137 …
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Development and differences in structure of tax revenues in the OECD countries with an emphasis on personal income tax
The primary aim of the paper is to examine tax systems developments of the OECD countries. It also aims at identifying similarities and differences between the main choices of the OECD countries, with regard to tax levels, structures and systems: in many cases over the last forty or fifty years. …
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Macro-economic determinants of property-tax revenue in South Africa
… and the high levels of unemployment. Property tax is one of the sources of municipalities' revenues, over which the local governments have full autonomy. A vast number of scholars in literature emphasize the potential and the importance of property tax revenues within local government spheres, …
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Three essays on illegal transactions in international trade
… literature are reexamined with regards to trade tax revenues and the social welfare effects of smuggling. New insight is gained on the theoretical implications of smuggling by analyzing how the behavior of smuggling firms is affected by the uncertainty associated with illegal trade. Firm behavior …
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Mokesčių našta Lietuvoje ir Europos Sąjungos valstybėse /
… resources, whose source of formation are taxes. Taxes and the size of their burden are important not only for the country's residents, entrepreneurs or investors, but are also one of the main tools of financial policy in the country. As a result, the tax burden is the subject of much …
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The Art of Sharing: The Richer Provinces Versus the Poorer Provinces Since Confederation
… of services for reasonably comparable levels of taxation. It examines why Ottawa adopted this mechanism in 1957, the models that it used for those grants, and how it established the formula based upon per capita tax revenues. The thesis moves from the establishment of subsidies at Confederation …
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Should SA Pursue The Two-Pillar Solution In Terms Of Missing Digital Revenues In Lieu Of The Digital Services Tax?
The 1920s compromise to tax source revenues appears obsolete in the 21st century.1 The digitalization of modern economies has resulted in outdated tax laws. Brick-and-mortar type principles are still applied to determine revenue sources, whereas, in the digital age, many businesses have no physical …
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Essays on strategic fiscal policy in Flemish municipalities
… illusion effects on the Flemish local income tax rate and local property tax rate. Even though policymakers’ fiscal policy choices are assumed to bring about their re-election, policymakers may fail to achieve this aim. Aware of this failure, policymakers may change their policy from …
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Three Essays in Economic Analyses of Carbon Taxes
… investigating the economic impacts of carbon taxes. In all three essays, I examined British Columbia's revenue-neutral carbon tax implemented in 2008. Chapter 1 focuses on the employment effect of the policy. I find that while all industries appear to benefit from recycling of tax revenues, …
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A Study of Energy Tax and Rebate Schemes: Energy Conservation and the Question of Equity
Taxing all kinds of primary energy at the well-head on a $/BTU basis is suggested. This aims at inducing energy conservation throughout the economic system. To reduce the financial pressure of the tax on consumers, especially the poor, tax revenues could be rebated to households. It has been …
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The Impact of Trade Liberalization on the Indonesian Palm Oil and Coconut Oil Markets
… benefitted from the removal of the export tax. The government lost tax revenues and palm oil consumers suffered accordingly. However, the reduction in welfare to consumers was rather small due to an increase in the substitution between palm and coconut oil, and the reduced level of …
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Tax treatment of trade in live cattle futures using a mean variance approach: implications to market efficiency and welfare changes
… for live cattle and feeder cattle futures. The tax treatment of speculative trades in the cattle futures markets has the potential to effective block participation of cattle feeders, however. To the extent that cattle feeders are effectively blocked from trading in futures in any capacity other …
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Nemokestinių savivaldybės biudžeto pajamų teisinės formos /
Legal Forms of Non-taxable Municipal’s Budget Income This master thesis "Legal Forms of Non-taxable Municipal’s Budget Income" is intended to analyze the non-tax income of municipalities in the Republic of Lithuania and also the competence of municipalities in matters related to legal regulation of …
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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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The Hindering Factors to Achieve Full Potentiality on Tax Revenue Collection in Tanzania, A Case of Tanzania Revenue Authority In Temeke Region,
… on failure to achieve full potentiality on tax revenue collection in Tanzania -A case study of the Tanzania Revenue Authority located in Temeke Region. The study intended to Identify the main resources of revenue available in Tanzania, Investigate the major problems/obstacles hinders …
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Effect of foreign aid dependency on taxation revenue in Sub-Saharan Africa
… aid - concessional loans and grants - on fiscal tax revenues. Most scholars argue that loans have a positive effect on taxation revenue because of the obligation to repay them, whereas grants have a negative effect because the recipient treats them as 'free' money and as a substitute for …
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A History and Socio-Cultural Examination of the Long Beach Municipal Band
… under civic authority in 1909, was supported by tax revenues in 1911, and existed as a full-time professional ensemble until 1978. The social and artistic role of music and bands in this community is examined as it is related to: (1) the gradual development of Long Beach as a Chautauqua center in …
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Three essays on the political economy of forensic science
… Act of 1984 do, operate in ways that reduce tax revenues.
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Fiscal and Monetary Policies and Stock Market
… income, corporate, and social security tax revenues on both the U.S. output and the stock market return in a structural vector autoregression (SVAR) framework between 1960:Q1 and 2015:Q4. Unlike some of the other studies, I use not only aggregate but also disaggregated tax revenue …
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Costs and benefits of electricity subsidies in Uganda
… in support of industrial output and government revenues since 2005, until their reduction in January 2012. While economic theory suggests that market mechanisms maximise social welfare, the necessity for subsidies arises when a markets fail. However, market failure alone is not a sufficient …
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