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 21 for “"Tax-Exemption"”.
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Tax exemption and industrial development in Puerto Rico
Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1989.
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NYC property tax exemption program : existing policies and future planning
New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal year 2012. The largest expenditure relates to the "421-a" tax exemption program for new multi-family residential real estate development, which costs the New Yorkers nearly $1 billion in foregone tax revenue …
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Affordable Housing Production in the Metropolis: Potential Options and Implications of Successors to New York City's 421-a Tax Exemption
… Program, expired. It is New York City’s largest tax incentive to build affordable housing. The 421-a program offered private capital increased returns through a tax abatement in exchange for a number of affordable units at varying levels of affordability. 421-a gave those with low incomes access …
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A critical analysis of the recent change to the unilateral foreign employment income tax exemption in South Africa and its cross-border interaction
… the Multilateral Convention to Implement Tax Treaty Related Measures of the OECD to prevent base erosion and profit shifting (MLI), the Base Erosion and Profit Shifting Project (BEPS) recommendations and the tackling of double non-taxation. In 2017, the National Treasury announced that the …
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The Challenges that Face Import Tariffs Revenue Collection in Zanzibar
… an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for …
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Three Distinct Museum Achievements and Their Processes: Becoming a Non-Profit, Applying for 501 (c) (3) Federal Tax-Exemption, and Earning Accreditation from the American Alliance of Museums
… second applying for 501 (c) (3) federal tax-exemption, and finally earning accreditation from the American Alliance of Museums (AAM). This research will define such critical terms as for-profit, non-profit, standards, and best practices as they relate to museums. In addition, this work …
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Effects Of E85 Fueling Stations And State Incentives On Private Flex Fuel Vehicle Demand
… areas and period, and state incentives including tax credit, purchase rebates, purchase loans, and tax exemption. Using fixed-effects linear model, random-effects tobit model, and fixed-effects instrumental variable model with fueling station incentives and government FFV fleet incentives as …
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An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany
South Africa, recently reformed the tax policy regarding the taxation a South African resident’s foreign employment income and is in the process of reviewing the tax policy of foreign pensions. The unilateral foreign pension exemption was only meant to be on a temporary basis, but yet uncertainty …
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How are professional football player transfers taxed in South Africa
ABSTRACT In a document entitled Guide on the Taxation of Professional Sports Clubs and Players, the South African Revenue Service (“SARS”) states that it is unlikely that professional soccer clubs could be said to trade in player contracts, and accordingly, player transfers are unlikely to …
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Review of problems of transferring and localising technology in the Arab world
… to such initiatives. For example tax exemption on foreign companiesinvesting in a country.There are numerous problems that face technology transfer in the Arab countries. Thebiggest problem is human development in areas related to technology. There is lowenrolment in educational …
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Essays in public and urban economics
… on the incidence and distortionary effects of taxes on rental properties, using a unique administrative dataset on housing transactions in Tehran. I exploit a special feature of the tax code in the Tehran rental market where the tax-exemption threshold is based on the property’s size (square …
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Three Essays On Welfare Effects Of Government Intervention
… to investigate the fiscal interaction effects of tax credit policy. The marginal costs caused by tax credit are higher than the marginal benefits. In the second-best setting with pre-existing fuel tax and labor tax, tax credit is welfare reducing. The optimal second-best tax credit is estimated at …
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Will implementing pillar two measures hinder the rehabilitation of South African Mines?
… section 10(1)(cP) of the South African Income Tax Act, 1962 (“ITA”), the mining right holder can deduct these contributions for income tax purposes. The rehabilitation trust is also granted a tax exemption for all receipts accruing to it. In December 2024, the Global Minimum Tax Act, 46 of 2024 …
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Essays on urban economics and public finance
… economic activity that are related to government taxation and other factors. In Chapter 1, I use unique data on locations and prices of gasoline retailers in the United States to estimate the effect of discontinuities on gasoline taxes on business location decisions and tax incidence. The …
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Nonprofit Hospital Community Benefits: The Effect of Needs Assessment Quality and Monetary Input on Health Outcomes.
… recognized as charity organizations and awarded tax exempt status. Concerns that nonprofit hospitals have not fulfilled this expectation have resulted in regulation policies on state and federal levels. Most attempts to quantify community contributions have focused on input-based (monetary) …
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Fiscal and Spatial Impacts of Church-Owned Property on a Municipality -- A Case Study of Lee's Summit, Missouri
… the fiscal and special impacts of a large tax-exempt property, owned by the Mormon Church, on the City of Lee's Summit. It estimates the property tax revenue loss of the local municipal and the influence of the property on the City's development structure. The study proposed two extreme …
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How to Overcome Poverty Traps by Education
… state expenditures plan. Successful tax-financed subsidy policies will only arise in democracy if constitutional rules prevent particular political failures. A major reason of failure is, among others, excessive taxation, so that households slip back into poverty. To heal these …
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The Impacts of Climate Change on Rice Production and Small Farmers' Adaptation: A Case of Guyana
… improving research and development capacity; tax exemption for agricultural inputs and equipment; improving extension services; improving the management of irrigation systems and water resources; enhanced access to credit, insurance, and subsidies; improving weather forecasting and climate …
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