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 15 of 15 for “"Tax deductions"”.
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The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases
… clarifies previous ambiguity about the role of tax and financial reporting concerns in lessee firms' lease-type decisions. A private data set provided by anonymous lessor firms is used to accurately identify for the first time the lessee's lease-type and its use of related tax deductions. This …
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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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Taxation and Financial Decision Making
Understanding the effects of taxes on the financial decision making process sheds light on the process itself and has important ramifications for policymakers. In this thesis, I study these effects in three different contexts: international acquisitions, executive compensation, and dividend payout. …
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Constraints and Opportunities of Conservation Easements as a Tool for Agricultural Preservation in the Blackfoot Valley, Montana
… the purchase of an easement or income and estate tax deductions for donated easements, that are not only an incentive to farmers and ranchers to put an easement on their property, but a means to maintain a viable business. Easements, through the land trusts and government agencies holding them, …
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Constraints and Opportunities of Conservation Easements as a Tool for Agricultural Preservation in the Blackfoot Valley, Montana
… the purchase of an easement or income and estate tax deductions for donated easements, that are not only an incentive to farmers and ranchers to put an easement on their property, but a means to maintain a viable business. Easements, through the land trusts and government agencies holding them, …
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US Health Care Crisis: Implications for Education, Medical Praxis, and Democracy
… for indigent and charity care. Therefore, the tax payers ultimately pay for medical care for these individuals. All in all, there is a tremendous financial and health strain to the entire nation because of the uninsured problem in the US. Implications of this study included the following: the …
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An investigation of the relationship between the presence of U.S. employees abroad and the changes in the taxation of their foreign earned income
Since 1926, Congress has granted substantial tax benefits to encourage U.S. citizens to accept employment positions abroad so that they might, in turn, support the export of U.S. goods and services. The purpose of this study was to determine whether changes in the taxation of foreign earned income …
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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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History and development of the net operating loss deduction in Federal income taxation
Electronic Thesis or Dissertation
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La problemática de la deducción de gastos de cortesía por parte de los sujetos que realizan actividades de explotación de juegos de casino y máquinas tragamonedas
En nuestro país, la actividad de explotación de juegos de casino y máquinas tragamonedas se ha ido desarrollando paulatinamente en los últimos 25 años, siendo en la actualidad una actividad que genera importantes ingresos al Estado, tanto por el Impuesto a los Juegos de Casino y Máquinas …
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Owner-occupied housing taxation: an equity evaluation of the UK and US tax systems.
… resulting from selected owner-occupied housing tax policies though micro-simulation. The simulations are spread sheet constructions underpinned by the respective UK and US tax systems. Within each country-specific simulation case families are established varying with regard to income levels and …
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The piggery contract growing scheme in the Philippines : a study on cost-benefit
… into unskilled labor, foreign exchange, and taxes are also discussed in the chapter. No adjustment is made to the benefits. The economic appraisal is undertaken in Chapter 6. This involves the presentation and discussion of the results obtained and the conclusions and recommendations based …
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The piggery contract growing scheme in the Philippines : a study on cost-benefit
… into unskilled labor, foreign exchange, and taxes are also discussed in the chapter. No adjustment is made to the benefits. The economic appraisal is undertaken in Chapter 6. This involves the presentation and discussion of the results obtained and the conclusions and recommendations based …
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The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective
The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a …
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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
… envisioned whilst the South African Income Tax Act was drawn up. The revenue earned is, however. encompassed in the Act. South African residents have as a result entered the taxation net of the South African Revenue Services without understanding the full implications of being taxed. Of …