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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 20 for “"federal income tax"”.
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Periodicity and the Provision for Federal Income Tax
Made available in DSpace on 2014-12-05T22:10:32Z (GMT). No. of bitstreams: 1 5805516.pdf: 10386284 bytes, checksum: d221bc1ff9399e0e4ddb064c5ff29e8a (MD5) Previous issue date: 1958
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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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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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Modeling Farm -Level Impacts of Federal Income Tax Reforms: A Stochastic Simulation Approach
Regarding the equivalent tax revenue, overall, there is no specific income level to which crop farm would be indifferent across tax codes. The study suggests that future research should empirically explore the effects on interest rates, savings, and investments due to tax reforms at farm levels.
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Charitable giving and federal income tax policy: additional evidence based on panel-data elasticity estimates
… deductions (the price effect) than they are to income-reducing tax payments (the income effect). Thus, taxes stimulate giving. In addition, this empirical evidence also indicates that the charitable deduction is treasury efficient. This traditional understanding was recently challenged by …
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An Empirical and Analytical Investigation of Ordinary and Necessary Business Expenses for Federal Income Tax Purposes
Made available in DSpace on 2014-12-14T13:34:04Z (GMT). No. of bitstreams: 1 7913624.pdf: 6189331 bytes, checksum: c86acbddd246179ad1bd109cc502acc5 (MD5) Previous issue date: 1978
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A critique of federal income tax incentives in the development and operation of subsidized rental housing.
Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. Thesis. 1972. Ph.D.
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The Extent to Which The Tax Reform Act of 1969 Removed The Regressivity From The Federal Income Tax
Made available in DSpace on 2015-05-12T22:36:46Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 7212222.PDF: 2997664 bytes, checksum: f4066d6fdb62c2bde80a6783a0089031 (MD5) Previous issue date: 1971
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An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students
… research explores the impact of complexity in federal income tax laws on taxpayer compliance. The primary research question is: Is complexity in the tax law associated with noncompliance? The research is unique in that previous work has not yet demonstrated an a priori circumstance in which …
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Historical Critique of the Development of the Federal Income Tax From 1939-1954 and Its Influence Upon Accounting Theory and Practice
Made available in DSpace on 2014-12-09T23:09:38Z (GMT). No. of bitstreams: 1 6812164.pdf: 25078578 bytes, checksum: 8d3a58132b8b69fc1e3e23a4e4df8889 (MD5) Previous issue date: 1968
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Potential impacts of various capital gains tax structures on forest investments
… study was to determine how various capital gains tax structures affect decisions to invest in new forest investments. These effects were measured by changes in the after-tax present values of bare land under each tax structure. The three capital gains tax structures modeled were: the current …
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The Many Ways to Evaluate Income Taxes: Canadian Income Tax Compliance with Attention to Surplus Stripping: 1917-1972
… study of the relationship between the Canadian taxpayer and the income tax regime examines the manner in which the federal income tax, first established by Finance Minister Sir Thomas White of the Robert Borden Conservative government in 1917, evolved into a complex and onerous obligation. Its …
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The economic consequences of private lands conservation using conservation easements in Colorado
… thesis explores the economic implications of Federal conservation easements through the Agricultural Conservation Easement Program in Colorado. Using Input-Output modeling I found that conservation easements contributed $176 million to Colorado's economic activity. Further Multi-Region …
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How do disclosures of tax uncertainty to tax authorities affect reporting decisions? : evidence from Schedule UTP
This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue …
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A multiperiod linear programming model of farm growth and bmp adoption in southeastern Virginia
… year planning horizon. The maximization of after-tax net income was employed as the objective function of the model. Increases in terminal net worth were transferred to the objective function at the end of the planning period. Two sets of model solutions were obtained; one set with cost-share …
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Synthetic leasing : a viable alternative for the corporate user
… lease for accounting purposes; however, for federal income tax purposes, the company will be deemed the owner of the property, thus offering the corporate user what appears to be the best of both leasing and ownership. Are synthetic leases all that they claim to be? Do they offer the user an …
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The syndication of low-income housing tax credits
The low-income housing tax credit is the primary governmental incentive for the development of affordable housing. This public policy initiative has become attractive to investors because in exchange for an equity investment, they receive tax credits, which serve to reduce their federal income tax …
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The impacts of state income tax legislation on forest management and investment
… of this study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in …
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The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act
State income tax laws and their relationship to the federal income tax were surveyed and changes affecting forest landowners since similar research on this subject (1981-82) are discussed. Several previously favorable provisions were eliminated at the federal level. Although the economic situation …
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Federal Timber Income Taxes and Private Forest Landowners in the U.S
… that forest landowners are unaware of federal income tax provisions available to them that make forest management more cost effective. This concern specifically focuses on nine provisions. These nine provisions are: the treatment of timber income as capital gain, the deduction of annual …