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 20 of 79 for “"Taxable"”.
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The Taxable Entity Concept--Business Organizations
Made available in DSpace on 2014-12-11T21:53:25Z (GMT). No. of bitstreams: 1 7412021.pdf: 15762440 bytes, checksum: 93a85ba8d22b4fba44e68056ed20f27e (MD5) Previous issue date: 1973
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Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective
… in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to …
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The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock
In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are …
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Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
… Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented.
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Does Regulatory Scrutiny Change Investment Behavior? Evidence of Suboptimal Portfolio Rebalancing After the Financial Crisis
… sell tax-free securities and replace them with taxable securities since they can no longer benefit from tax savings. However, rebalancing these portfolios after the financial crisis would entail recognizing additional losses during a time period when their financial performance was under stress …
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Financing retirement consumption and bequests
… for retirement consumption with the use of taxable accounts. Previously, economists have often assumed that retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored accounts and concerns about the tax implications of increasing retirement …
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Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts
… the household minimizes tax payments by using a taxable account rather than a tax-deferred account, in the absence of a Roth option. I find that for distributions beginning at age 69, between 10 and 35% of households with taxable income at age 57 should prefer a Roth account to a tax-deferred …
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Ekonominės veiklos samprata: teisinis reguliavimas Lietuvos ir ES teisės aktuose (bei Europos Teisingumo teismo praktikoje) bei praktinės problemos /
… 3) The supply of goods or services effected by a taxable person which carries out his economic activity. One of the conditions – the taxable person must carry out any economic activity. It is compulsory condition if the supply of goods or services could be subject to VAT. The exercise of economic …
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Wages, Work Hours, and Work Effort: How Tax Rates Affect Taxpayers' Occupational Choice
… that taxpayers ultimately want to adjust their taxable income in response to changes in marginal tax rates. He also pointed out that adjusting taxable income is not limited to changing hours of work. For instance, facing higher tax rates, individuals may reduce their taxable income by giving up …
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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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Computer aided tax avoidance policy analysis
… a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of …
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Portfolio choices with taxes
… problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred accounts have only a wealth effect on overall portfolio decisions through the effective tax subsidy provided, …
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Characteristics of Successful Texas Schools Which Predict Components of an Adequate Education.
… according to eight variables. They were (1) taxable value per pupil, (2) the percentage of special education students, (3) the percentage of students coded as bilingual and ESL, (4) pupil-teacher ratio, (5) the size of the district, (6) the percentage of economically disadvantaged students in …
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Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
… on whether the taxpayer deriving the said taxable income is a resident of that country or not. With respect to an entity or enterprise, its place of effective management or its headquarters within a State is used to establish residence of such an entity in the State hence making the entity …
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Three Essays on Transfer Pricing
… essay looks at the recent empirical evidences of taxable income differentials between foreign- and domestically controlled companies in Thailand. Some evidences indicate that the foreign-controlled companies report higher taxable incomes than do the domestically controlled companies. The essay …
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Three essays in corporate finance
… of their investor base (i.e., the fraction of taxable vs. non-taxable shareholders). Moreover, when there was greater misalignment (high insider ownership combined with high ownership by non-taxable investors), these decisions had higher negative valuation implications and often reduced firm …
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Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification
… compliance costs. Corporate tax return data for taxable years 1986 and 1987 were analyzed to identify firms that were severely impacted by Section 263A. The results show the tax burden from this law change fell more heavily on small firms not electing the Last-In-First-Out inventory method. In …
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Income taxation by residence and/or source in Lesotho
… a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by Lord Herschell even though directed …
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The municipal puzzle : a review of the literature
… the pricing of municipal bonds relative to taxable instruments. An emerging theme of this literature is the persistently steep municipal term structure, and its incompatibility with prevailing notions of capital market equilibrium. This contradiction is known as the Municipal Puzzle. In this …
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Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?
… income, these institutions have increased their taxable activities considerably. Furthermore, privately owned and semi-subsidized institutions are accountable for their own costs and are not provided any or limited support from government. Numerous educational institutions within South Africa …
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