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 3 of 3 for “"principles of taxation"”.
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An evaluation of South Africa's approach to tax avoidance through dividend stripping
Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares held in a target company by effectively selling the shares through tax-exempt …
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From the Invisible Hand to the Invisible Woman: The Politics of Neutrality in the Context of Social Tax Expenditures
… goal, similar to welfare benefits. Hence, taxation and the welfare state are closely connected insofar as STEs are part of the welfare system. But they are introduced within a context of apparent gender-neutrality. Tax law takes little account of gender in the implementation of tax policy. …
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The Jurisprudence of Thomas M. Cooley: Why One of the Most Important Jurists of the Nineteenth Century Still Matters
<p>The purpose of this dissertation is twofold: to examine and critique key elements of the jurisprudence of the late 19th-century judge and treatise writer Thomas M. Cooley; second, to determine the extent to which his work can be applied to modern legal debates. The conclusions of this study are …