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 24 for “"corporate income tax"”.
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An analysis of the federal corporate income tax
Thesis (M.B.A.)
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… wealth, is to minimize the 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 …
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A New Approach To State Corporate Taxation
State Corporate Income Taxes (CIT) generally conform to the basic design and provisions of the federal tax, which results in corporate income being taxed twice, once at the corporate level as it is earned, and again at the individual shareholder level. Most state corporate income taxes also …
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The National Dividend Plan: a public choice analysis
… amendment which would prohibit the corporate income tax rate from exceeding fifty percent of net income; make corporation dividends nontaxable income to the recipient; and redistribute funds raised by the corporate income tax to those persons ·voting in the last preceding national …
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
… Until 2006, the OP26 lease regime governed the taxation of South Africa's upstream oil and gas mining rights. As the expiration of this regime approached, which coincided with the transition from the Minerals Act to the Mineral and Petroleum Resources Development Act, the National Treasury and …
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An empirical examination of factors that influence venture capital investment and the location of funds
… in venture capital include capital pins tax rates, stock market pricing, risk premiums, and regulations on pension fund investment. Further, this thesis examines whether the location of venture capital funds depends on research and development funds at universities within a state, state …
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A computable general equilibrium (CGE) model with endogenous labor supply for the study of income taxation in Indonesia
The personal income tax in Indonesia has grown in revenue importance since major changes in 1984 broadened its base and lowered its bracket rates. Currently, the personal income tax and the corporate income tax are the second most important sources of government revenue in Indonesia. This thesis …
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BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
… G20 and other states to reform the international tax framework. The reform was necessary to deal with the challenges posed by globalisation. The existing international tax framework had not changed for many years and was unable to deal with these new challenges. As stated by the OECD in its …
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Essays on the Effects of Public Policy
… Benjamin A. Olken, I analyze the effects of two corporate taxation reforms in Indonesia: one in tax administration and one in tax rates. We find that the tax administration reform had large effects on tax revenue and reported income, and that the government would have had to raise the corporate …
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The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies
… of a group of companies. Investors have tax and non-tax reasons for conducting business using an IHC, and, depending on the reasons, they determine the location of the IHC based on the characteristics of potential host countries. This thesis analyses the suitability of the South African …
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… rich with fruitful information, I use the tax footnotes as a barometer for change. Looking through the lenses of informational asymmetry and the Theory of Planned Behavior, I examine whether comprehension is an influencer for the intended usage of the tax disclosures. Loan officers are the …
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The effect of trade liberalization on taxation and government revenue
… on the volume of imports and exports, taxation, and its association with the enhancement of the performance of overall tax system. An empirical analysis is conducted by, first, adding liberalization factors to the import and export demand functions to assess their impact on imports and …
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
The income tax consequences that flow from the assumption of contingent liabilities as part of the sale of a going concern is a contentious matter that continues to frustrate sellers and purchasers. The challenges faced by sellers and purchasers include inherent mismatches between the objects of …
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Three Essays on Labor and Public Economics
… in a highly informal economy, the impact of a tax-breaks program on small formal firms' entrance decision and the probability of survival, and the impact of exposure to neighborhood crime on school absenteeism, respectively.</p> <p>The first chapter studies the labor market effects of a wage …
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THE IMPACT OF INTERNAL REVENUE CODE SECTION 162(M) ON PAY FOR PERFORMANCE: A REEXAMINATION
… Section 162(m), which caps a public company's corporate income tax deduction at $ 1 million per year for amounts paid to each of its top five executives, on CEO compensation level, CEO compensation structure and pay for performance sensitivity. I find that the average level of CEO salary …
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In search of the incidence of the corporate tax on employment and wages: evidence from U.S. state tax reforms
… emerged recently following a series of corporate inversions designed to minimize corporate tax liabilities. Moreover, secular stagnation and ever-decreasing levels of corporate tax collections by federal and state jurisdictions in the U.S contributed to the resurgence of a widespread …
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Three Essays in Macroeconomics
… macroeconomics. The first essay is on optimal taxation and capital structure, the second essay is on firm dynamics, and the third essay is on financial crises. The first essay clarifies the role of the corporate income tax: as a form of double taxation) for achieving socially optimal …
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Would a ‘flat tax’ simplify the UK’s corporation tax legislation and reduce the associated compliance costs?
Most parties with an interest in UK tax law appear to be able to agree on one thing: it is complex. Surveys show that the UK tax code is now the longest in the world, having recently overtaken India to claim that dubious title. It is equally the case that the amount, as well as the complexity of …
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
… corporations amounting to about 4% of the total corporate income tax receipts. It is estimated that 98% of this tax loss can be directly attributed to the profit shifting schemes of the largest 10% of multinational enterprises. The term ‘profit shifting' refers to the transferring or shifting of …
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
… corporations amounting to about 4% of the total corporate income tax receipts. It is estimated that 98% of this tax loss can be directly attributed to the profit shifting schemes of the largest 10% of multinational enterprises. The term ‘profit shifting' refers to the transferring or shifting of …
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