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 12 of 12 for “"consumption tax"”.
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THE INTERNATIONAL EXPERIENCE AND ITS RELEVANCE TO THE PROPOSED CONSUMPTION TAX IN SINGAPORE
… with the proposed introduction of a general consumption tax in Singapore. Specifically, it analyzes the lessons that the international experience with general consumption taxes holds for the nature and structure of such a tax proposed for Singapore. In the last decade a trend towards greater …
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Sovereign Debt and Tax Collection Dynamics in Argentina
… the dynamic macroeconomic effects from shocks to taxes and inflation differ between the United States and Argentina. On the fiscal side, wages, private capital, and consumption tax cuts have long-run revenue growth effects (in both countries) that mitigate initial tax receipt losses. These growth …
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Optimization model for consumption taxation in Malaysia: a case study of goods and services tax
… of an optimization model and its application for consumption taxation in Malaysia. Its main idea was to propose the model, which is an individual model, linked together with firm and government behaviours, in the case of taxation in Malaysia, where goods and services tax (GST) is considered. For …
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Essays on Family Policy, Social Transfers, and Entrepreneurship
… central to evaluating universal transfers. A tax-financed UBI reduces inequality but weakens capital accumulation and entrepreneurial investment when financed through higher income taxation. These declines generate substantial welfare losses. Alternative financing instruments matter: …
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Short-run impacts of a value added tax on forest products
… rises in the United States, interest in a consumption tax system or the value added tax (VAT) also increases. This investigation attempts to determine the short-run impacts of a value added tax upon private forest management. A literature review investigates the theoretical economic impacts …
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Quantitative Insights into Pension Reform in Emerging Economies: The Case of Vietnam.
… impact of sectoral labour choices on household consumption and welfare. Using propensity score matching method as the main approach, we show that the decision to choose employment largely depends on education, gender and marital status. The results also indicate that entering the low-skill …
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A Value -Added Tax (Vat) and the Federal Income Tax Reform
… poses is whether or not a value-added tax (VAT) can work to positively reform the current federal income tax for individuals. Seeking a way to reform the current federal tax system, plagued by complexity, inefficiency, and unfairness, should begin with an observation of the fundamental …
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Mergers and Acquisitions with a Flexible Policy Regime: Theoretical and Empirical Analysis
… in policy. Chapter 3 shows that with a flexible consumption tax firms in a bigger, more efficient country takeover firms in a smaller, less efficient country. The incentive to merge increases with the efficiency and market size of the host country. The empirical result obtained from 7 OECD …
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Timing and expectations in the theory of taxation
… intertemporal choice, and how alternative tax institutions and taxpayer expectations about the employment of tax institutions can affect those choices. This examination differs from standard tax analysis by explicitly incorporating into the analysis taxpayer expectations of reforms to the …
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Essays on macroeconomics and risk premium
… risky activities decreases over the life cycle. Consumption-to-wealth ratio is U-shaped, being high for young and old entrepreneurs. We propose a model that captures both the life cycle patterns and limited idiosyncratic insurance observed in the Thai data. An expansion in idiosyncratic insurance …
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Value-added tax on electronic services : a study of the South African tax model
… Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. …
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Essays on Environmental Taxation and Climate Policy
Paper I: Greenhouse gas taxes on animal food products - rationale, tax scheme and climate mitigation effects Agriculture is responsible for 25–30% of global anthropogenic greenhouse gas (GHG) emissions but has thus far been largely exempted from climate policies. Because of high monitoring costs …