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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 42 for “"Tax burden"”.
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Distribution of the Illinois Tax Burden
Made available in DSpace on 2014-12-11T17:12:52Z (GMT). No. of bitstreams: 1 7206966.pdf: 6516887 bytes, checksum: c0f5167fa741a7c8f83171f7c395b1f6 (MD5) Previous issue date: 1971
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Impact of the tax burden on long run economic growth: A BRICS perspective
The topic of taxation and its impact on economic growth remains a widely debated one. This study contributes to literature by assessing the impact of the tax burden on GDP growth on the BRICS countries for the period 2000-2012 by using panel data estimation techniques. The three panel data …
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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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Gyventojo mokestinės naštos analizė ir vertinimas /
In this bachelor's thesis, the tax burden of individuals in Lithuania is examined, considering various sources of income: income from employment relationships, income from self- employment, income from the rental of real estate, and their taxation. The objective of the thesis is to conduct a …
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CARGA TRIBUTÁRIA: UMA PROPOSTA PARA SUA AVALIAÇÃO QUALITATIVA
Such a long time, the situation of the high tax burden has been discussed in Brazil. However, this statement make us asking if the results produced by the public actions, promoted obligatorily by the government, offered to people and financed with the mainly proceeding resources of the tax …
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The reform of section 103(1)
With the increasing taxation burden that is placed on the citizens of the modern state, the practice has grown for those who are aggrieved by their share of the tax burden to try to reduce it. The methods adopted by those daring enough to challenge the revenue authorities have not always been …
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How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework
Tax competition has put pressure on policy makers around the globe to reduce the tax burden on mobile forms of capital, including from inbound investors. New Zealand has not been immune to this trend. Many inbound debt investors will not contribute any tax to New Zealand’s tax base and inbound …
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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 Distributional and Labor Supply Effects of Alternative Individual Income Tax Proposals
The objectives of recent tax legislation were to broaden the tax base and decrease the tax rates. Disagreement still exists, however, over the effects of these revisions on the distribution of the income tax burden and on whether the lowering of tax rates will have the intended economic effects. …
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Essays on Tax Impacts on Corporate Finance, Corporate Governance and Regional Disparity
… consists of three chapters that cover topics on tax impacts on corporate finance, regional disparity and corporate governance.</p> <p><strong>Chapter 1 - How Do Net Operating Loss Carryforwards Affect Tax Impact on Corporate Capital Structure?</strong> This paper examines the impact of net …
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Essays on fiscal policy and income inequality
… present evidence that the relationship between Tax Burden and economic growth and income inequality is not linear. We show that when the Tax Burden corresponds to 23% of GDP the economic growth is maximum and when the Tax Burden corresponds to 19% of GDP the ine- quality is minimal. Second, we …
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Three Essays in Corporate Finance and Banking
… decisions are influenced by both its corporate tax status as well as the personal tax status of its particular investors. Using the Tax Reform Act of 1986 as exogenous shock to firms' tax status, I model how a firm with a specific investor tax clientele should react to such changes if it sought …
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Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /
Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the …
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Key Drivers In Stock Growth Of "Big Tobacco"
… a falling cash conversion cycle and an increased tax burden suggest future difficulties. The market continues to price growth into “Big Tobacco” stocks, and while risk is low in the industry the same level of growth cannot be expected in the future without some changes in the sector. Further …
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The impacts of federal-state death and gift taxes on private nonindustrial forest owners
… of forest owners face potentially serious death tax problems. Increasing timberland values and demand for alternative land uses creates higher forest land and timber valuations. When coupled with federal and state death taxes, the estates of timber owners may experience a heavy financial burden. …
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IMPLICATIONS OF TAX LEGISLATION ON REAL ESTATE INVESTMENTS IN SINGAPORE
Tax legislation has serious implications on corporate real estate investments due to its growing complexity. Investment policies must be adjusted whenever new taxes are introduced or changes are made to existing legislation to reduce the tax impact so as to give the most advantageous net-of-tax …
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… share of its income that is transferred through taxation to the various sovereign nations within which it does business. The profit maximizing firm attempts to maximize (minimize) taxable income in those jurisdictions where income tax burdens are the least (most) in such a way as to diminish the …
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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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Smoking, Drinking, and Binge Drinking: An Empirical Study of the Role of Price on Consumption by High School Seniors
… data I use come from Monitoring the Future, The Tax Burden on Tobacco, and the Bureau of Labor Statistics. Using the Ordinary Least Squares real price coefficients, I evaluate how much of the observed change in consumption is explained by the observed change in real price during a particular …
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