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 20 of 82 for “"tax base"”.
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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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Tax expenditure and tax prices
… is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. …
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Optimal funding of state public employee pension systems
… levels and historical growth in the state's tax base. Incorporating the stochastic nature of the variables in a lattice model indicated that the greater the uncertainty about interest rates, the lower the optimal funding level and the greater uncertainty about changes in the tax base, the …
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Essays on Public Economics
… chapter studies the effects of local income taxation on tax base and individual mobility since the early 2000s in Italy. I combine novel fine-grained data on the universe of tax residence’s transfers with 89,860 local income tax changes and income bracket-by-municipality-level panel data on …
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How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework
Tax competition has put pressure on policy makers around the globe to reduce the tax burden on mobile forms of capital, including from inbound investors. New Zealand has not been immune to this trend. Many inbound debt investors will not contribute any tax to New Zealand’s tax base and inbound …
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The Distributional and Labor Supply Effects of Alternative Individual Income Tax Proposals
The objectives of recent tax legislation were to broaden the tax base and decrease the tax rates. Disagreement still exists, however, over the effects of these revisions on the distribution of the income tax burden and on whether the lowering of tax rates will have the intended economic effects. …
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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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The Impact of Natural Resource Booms on Local Economic Conditions
… economic conditions on the sales and income tax bases. I find that increases in the value of oil produced substantially increase the sales and income tax bases. More specifically, during the boom, a doubling in the value of oil produced led to an 18 percent increase in the sales tax base and …
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The fiscal impacts of use-value taxation in Prince William County, Virginia
Concern that high property taxation of agricultural land encourages its conversion to nonagricultural uses has led to the adoption of use-value taxation practices. Use-value taxation has had mixed results as a deterrent to the conversion of agricultural and open space land. It has been argued that …
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Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
… transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the …
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A critical analysis of the taxation of cross-border service fees in South Africa: Motivation for the reinstatement of the withholding tax on service fees
… that South Africa implements laws that seek to tax service fees in an efficient, effective and equitable manner. South Africa’s Minister of Finance and the Davis Tax Committee are amongst the key government stakeholders who have expressed concern regarding the threat that South Africa faces to …
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Designing an optimum shipping tax regime by applying an updated multi-analytical framework
The thesis observes that taxes may be utilised for purposes other than revenue generation. The thesis submits that sea power should constitute a critical objective for designing an optimal shipping tax regime. This submission is partly based on considering the historical development of the American …
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Does Natural Resource Wealth Spoil and Corrupt Governments? A New Test of the Resource Curse Thesis
… depends on a country's institutions. A broad tax base and high levels of education appear to serve as inoculations for countries against the side-effects of mineral wealth.
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The role of catalyst organizations in the formation of metropolitan coalitions : metropolitics in Baltimore and Chicago
… between the inner city and declining and low-tax base suburbs. Regional catalyst organizations (RCOs) need to devise compelling metropolitics strategies, cultivate dynamic leadership, manage organizational complexity, and learn, adjust, and persevere in order to succeed in regional …
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Reforming Foreign Tax Credit System in China with a Liberal Approach: A study of Foreign Tax Credit and Related Rules of International Taxation on Residents’ Foreign Source Income
… trade since the 20th century, foreign tax credit was enacted as a method to coordinate resident and territorial tax jurisdictions. Two inherent principles should be embodied. Relieving international double taxation is the foremost purpose as well as principle, and defeating tax …
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Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries
… and investment could broaden and deepen the tax base for African countries which could be a source of additional tax revenue. In particular, the SADC comprises a group of African countries which has as one of their common goals the promotion of sustainable and equitable economic growth. One …
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A critical analysis of the implications of the fourth industrial revolution on tax regulation: relevance of the robot tax debate in South Africa from a developing country perspective
… and resultant significant erosion of the tax base. With the full extent of the 4IR yet to obtain scholars, international organisations such as the Organisation for Economic Cooperation and Development (OECD), World Economic Forum (WEF) and governments have initiated policy inquiries and …
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Pre-Feasibility Study of a Diamond Mine
Based upon the pre-feasibility study of the Adamas property, located in southern Wyoming; it is recommended that the company develop the property into an operating diamond mine. This recommendation is based upon the discounted cash flow analysis, using a discount rate of 8 percent. Based on this …
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Pedagogy & Space
… a context where rural towns who do not have the tax base to fund typical new school construction are pushed to go rogue and build a new type of public school.
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The taxation of non-resident entertainers and sportspersons
… a right to reap some form of payment, through taxation, for the use of their resources. Given the large quantum circulating amongst these performers, it is a fairly lucrative source of economic revenue for the respective countries' tax authorities. In South Africa it is of considerable …
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