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 29 for “"Tax benefits"”.
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The valuation effects of tax legislation in corporate sell offs
… source of such gains by analyzing the impact of tax benefits involved in the sell off transaction. It is found that restrictions on transferability of the tax benefits reduce the realizable gains from sell offs.
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The Shareholder Wealth Effects of Real Estate Investment Trusts: Mergers and Acquisitions
… the target was a REIT. Differences in income taxation between REIT and non-REIT corporations provide an opportunity to test the hypothesis that tax benefits motivate merger activity. All of the empirical evidence developed in this study are consistent with the tax benefits hypothesis, and two …
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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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Conservation Easements: Providing Economic Incentive for the Conservation of Open Space and Farmland in the United States
… the form of estate transfer. Current U.S. estate tax policy could be accelerating the transfer of open spaces to developed land uses. Local zoning ordinances, as well as state and federal infrastructure subsidies are also compounding this trend. To date, no method exists which evaluates the …
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Optimal capital structure for JSE listed companies
… ratio maximises shareholder value by optimising tax benefits of debt. This study analysed data for 97 companies that were within the top 160 JSE listed companies. For each year of data, debt was increased while maintaining certain pre-selected debt service ratios, to determine how much additional …
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Land of opportunity : early indicators of the opportunity zone program's impact on real estate transaction prices
… 2017, the U.S. Congress passed into law the Tax Cuts and Jobs Act, including provisions for the Opportunity Zone (OZ) program, which would offer significant tax benefits for investments in designated low-income census tracts. I specify a repeat sales price index using a Bayesian random walk …
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How do disclosures of tax uncertainty to tax authorities affect reporting decisions? : evidence from Schedule UTP
This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue …
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Human Capital Specificity and Corporate Capital Structure
… labor intensity, and that have high marginal tax benefits of debt. Alternative explanations concerning productivity spillovers, product market competition, and county-wide shocks do not appear to account for the results. I find consistent evidence in a separate sample that contains a broad …
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An analysis of the factors that influence Namibian individual taxpayers to participate in tax amnesty programs
… the factors influencing Namibian individual taxpayers’ decisions to participate in Namibia's tax amnesty programs. The study aimed to address the persistent challenge of low tax compliance in Namibia, particularly in the context of non-compliance among individual taxpayers. Using primary data …
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REIT here, REIT now : should the UK consider the introduction of a REIT-style vehicle
… uses Modern Portfolio Theory to examine the benefits of a securitised property vehicle within a mixed asset portfolio. The exercise tests the theory that the UK Public Limited Company is at a disadvantage to the American REIT and the Australian Listed Property Trust. Finally, an American REIT …
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Retirement planning practices and strategies for agricultural producers
… to pay down debt, little or no funds available, tax savings, and liquidity as their leading reasons not to invest off the farm, while those who do invest off-farm list tax benefits and diversification as their leading motivators. Respondents began retirement saving early and one-third of them …
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Engineering economic analysis of solar PV installations considering power conversion alternatives
… able to take advantage of depreciation tax benefits.
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The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
… described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions with little or no …
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A computerized analysis of silo investments
… with options to include borrowed money, income tax benefits, inflation, companion equipment, and an evaluation of dimensions. It computes present value of cost, annual cost, and costs per ton of silage. It also provides a cash-flow, and ranks silo alternatives on annual cost, cost per ton, and …
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Systematic Review of Federal Tax Credit Utilization to Reduce Employment Barriers for Those Convicted of a Felony
… government passed legislation to create federal tax credits for employers who hired those with felony convictions. Conceived as an incentive for employers to take risk and reduce barriers to employment for those with a felony conviction, the Targeted Jobs Tax Credit and Work Opportunity Tax …
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Relative valuation of alternative methods of tax avoidance
… the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of tax avoidance; I extend this research by providing evidence that investors distinguish between methods of tax reduction in their valuation of tax …
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Organizational structure in the hospitality industry : a comparative analysis of hotel real estate investment trusts (REITs) and hotel C-Corporations
… for the lodging industry; and (b) whether the tax benefits of REITs offset the regulatory constraints they face. The study infers that REIT acquirers have an advantage in mergers and acquisitions, but in all other situations, the net benefits of REITs are not as clear. On market cap basis, the …
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A study on small-sized rental housing market for single or two-person households and strategies to enhance the supply in Korea
… and when the government provides subsidies and tax benefits. The biggest problem with the supply is the lack of land because of its high price. To solve this problem, a sub-lease business model is suggested, and using existing multi-family and multiplex housing is another way. With the sub-lease …
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Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
Tax planning, where taxpayers arrange their affairs so as to minimize the resulting tax liability, has evolved over the last couple of decades as a result of the change in the way business is conducted by virtue of globalisation and the development in technology. It appears to have become more and …
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Transit fare policy : use of automated data to improve incremental decision making
… data: 1) differentiating employer-based, pre-tax, automatically-renewing pass sales from other pass sales, 2) estimating cost sensitivity of both ridership frequency and fare product choice using only recent experience at a single agency, and 3) incorporating fare product choice in a …
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