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 33 for “"personal income tax"”.
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Personal income tax non-compliance in Malaysia
A modern tax system was first introduced into the Federation of Malaya by the British in 1947. This was subsequently repealed and replaced by the Income Tax Act 1967, which came into effect on 1 January 1968. Subsequently, the Inland Revenue Board (IRB), formerly known as the Inland Revenue …
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Increasing progressivity in South Africa's personal income tax system
… NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time …
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The impact of the personal income tax on household health insurance coverage
… dissertation analyzes the effect of preferential tax treatment on household health insurance coverage in this country. Both employer-provided and individually purchased coverage are analyzed, with allowance for the possibility that a given tax filing unit may possess both types of coverage, and …
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An international comparative study of the effect of personal income tax on labour migration
Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay …
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Development and differences in structure of tax revenues in the OECD countries with an emphasis on personal income tax
The primary aim of the paper is to examine tax systems developments of the OECD countries. It also aims at identifying similarities and differences between the main choices of the OECD countries, with regard to tax levels, structures and systems: in many cases over the last forty or fifty years. …
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Analysis of demographic, socio-economic and geographic factors affecting adoption and success of personal income tax e-filing in South Africa
E-filing of personal income tax returns is regarded as one of the South African Revenue Service (SARS)'s success stories based on its growth since its inception in 2006. Given the importance of tax revenue as a major source of revenue to government, this study explores the effects of personal …
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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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Lietuvos Respublikos savivaldybių surenkamų mokesčių analizė /
Master’s thesis analyses all the taxes collected by the municipalities of the Republic of Lithuania: personal income tax, land tax, real estate tax, inherited property tax and environment pollution tax. The theoretical part deals with significance, functions of the taxes collected by the …
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PERSONALITY AND ETHICAL DECISION: AN EMPIRICAL INVESTIGATION OF PERSONALITY TRAITS AND MORAL PHILOSOPHY
… objective of this project is to identify whether personality traits relate to the major moral categories of Deontology and the two subcategories of Teleology, namely Egoism and Utilitarianism. Chronological Age, the three personality traits of Allocentrism, Machiavellianism and Long-Term …
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Individualios veiklos samprata ir apmokestinimas /
… Lithuania since 1 January 2003 when the Law on Personal Income tax was inured. Legal premise to perform an independent activity without establishing a legal entity was fixed earlier, because till 31 December 2002 it was available under patent system. Activity with patent was treated too much …
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Income Taxation, Hours of Work, and Non-Monetary Job Characteristics
This thesis analyzes the effect of the personal income tax on the choice of labor supply and non-monetary job characteristics. Previous studies of income taxation and labor supply have implicitly assumed that the wage rate measures the opportunity cost of an hour of work. This is not necessarily …
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An analysis of the tax treatment of home office expenditure sought by salaried employees
… 60% of home office claims during the 2021 tax year. This is a consequence of the fact that the home office of these taxpayers did not meet the requirements of section 23(b) of the Income Tax Act No.58 of 1963 (IT Act). In this dissertation, various issues have been identified as to the …
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Preferential Trade Agreements, taxation, and industry location
… excluded countries and result in inter-regional tax competition. Nonetheless, this connection has not so far been fully analysed in the literature. This thesis is an attempt to fill in this gap in the theoretical literature by examining the effects of the formation of a PTA on the location of …
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Akcijų opcionas kaip darbuotojų skatinimo priemonė /
… of the national legislator and the central tax administrator in relation to the taxations of the stock options in the context of personal income tax, social security contributions and the compulsory health insurance contributions.
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The Tax base of South African individuals : an international comparison
South Africa changed its tax system from a source-based to a resident-based system in 2001. This change is in line with tax reforms worldwide. However, over the last two decades, personal income tax reforms have not resulted in a noticeable increase in tax revenue worldwide, even though governments …
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Yardstick Competition : an empirical investigation using state taxes and media markets
… judge the performance of their governor on taxes by comparing him to governors from neighboring states. If voters do make these comparisons, it creates "yardstick competition," where governors are competing with each other as they set taxes. Previous research has shown that governors are …
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Fiscal redistribution, poverty, and inequality in Botswana
… poverty-increasing combined impact of indirect taxes and subsidies (increasing the headcount to 10.7%). The many small schemes and some universal schemes provide wide overall coverage with free school meals, the Ipelegeng public works scheme, and the universal old age pension having the largest …
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Economic consequences of cancer in adolescents and young adults
… are more likely to be unemployed, earn less income, and require social assistance for income supplementation. Studies two and three use a population-based difference-in-difference design to estimate the longitudinal financial impacts of cancer among AYAs using the Canadian Cancer Registry …
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In search of the incidence of the corporate tax on employment and wages: evidence from U.S. state tax reforms
… 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 interest in tax reform. To reduce corporate tax evasion …
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A consideration of the possible withdrawal of the VAT zero rating on fuel in South Africa
… Government collects revenue from different taxes: personal income tax, corporate tax, estate duty and Value Added Tax. Currently South Africa's VAT is levied at 15%. This was increased by government as an avenue to collect more revenue. However, this did not solve all the government's …
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