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 109 for “"tax policy"”.
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Tax Policy, Housing Markets, and Redistribution
Governments make extensive use of tax policy to advance various social objectives, such as redistribution and residential integration, through the housing market. This dissertation consists of three papers, two on such housing-related tax policies and a third on means-tested transfer benefits. An …
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Down payments, tax policy, and household saving
Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 1993.
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Tax policy, housing markets, and elderly homeowners
… consists of three essays studying the impact of tax policy on housing markets and elderly homeowners. Chapter One examines the potential lock-in effect of capital gains taxation on home sales, using the Taxpayer Relief Act of 1997 (TRA97) as a policy instrument. Before 1997, homeowners were …
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Tax policy reforms in Thailand : a computable general equilibrium approach
… This created public investment problems. Tax reforms consequently became a major issue, but in the light of the international debate that placed a high value on avoiding tax increases, the emphasis was on a tax structure that would improve tax efficiency and contribute to greater …
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Tax policy reforms in Thailand : a computable general equilibrium approach
… This created public investment problems. Tax reforms consequently became a major issue, but in the light of the international debate that placed a high value on avoiding tax increases, the emphasis was on a tax structure that would improve tax efficiency and contribute to greater …
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Investors’ valuation of tax certainty: Evidence from tax policy guidance
Tax regulations are the highest form of policy guidance issued by the U.S. Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although Treasury Regulations increase tax certainty because they have the full …
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The Evolution of the Informal Economy and its Implications for Tax Policy in Zambia
Despite the introduction of taxation into Zambia‟s largest employer- the informal economy- the contributions of these taxes to domestic revenues have been insignificant since their inception in 2004. This poor performance has led civil society organisations and even Government to call for more …
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The Evolution of the Informal Economy and its Implications for Tax Policy in Zambia
Despite the introduction of taxation into Zambia‟s largest employer- the informal economy- the contributions of these taxes to domestic revenues have been insignificant since their inception in 2004. This poor performance has led civil society organisations and even Government to call for more …
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Tax Policy and Problems in a Developing Economy: A Case Study of the Sudan
Made available in DSpace on 2014-12-11T17:13:01Z (GMT). No. of bitstreams: 1 7309859.pdf: 5527550 bytes, checksum: 74a16e670b88ca45df717ad9677d6438 (MD5) Previous issue date: 1972
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Distribution Tables and Federal Tax Policy: A Scoring Index as a Method for Evaluation
Distribution tables have become ubiquitous to the tax policy debates surrounding major legislative initiatives to change tax law at the federal level. The fairness of any proposed change to federal tax policy has become one of the most highlighted components of tax policy discussions. The …
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Charitable giving and federal income tax policy: additional evidence based on panel-data elasticity estimates
… 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 studies employing …
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Are South African Businesses Adapting To The Demands Of The Carbon Tax Policy ? A Case Of Distell
… was predominately used in Europe, and the Carbon Tax policy, which is being used in South Africa and is the focus of this paper. The carbon tax system is designed to put a value on GHG emissions when businesses produce goods and services. This research focuses on whether South African companies …
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A multi-region computational general equilibrium model of the United States, used for sub-national tax policy analysis
… I use to examine several issues in sub-national tax incidence. Each of the four regions is an aggregate of several states. Within each region four products are produced; one is interregionally traded, one is not traded, one is provided by the region's government, and the last is provided by the …
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A Comparative Study on the Effectiveness of Sugar Tax Policy in Public Health: France (Developed Nation) and Chile (Developing Nation)
… This dissertation aims to address the varied policy designs in France, a developed nation and Chile, a developing nation on the impact of the tax on their consumption, obesity prevalence, social determinants of health and the barriers and enablers to effective tax implementation. Method: A …
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An Analysis of Indirect Taxation in the Caribbean Common Market: Its Impact on Tax Performance and Role in Tax Policy
Made available in DSpace on 2014-12-14T06:06:09Z (GMT). No. of bitstreams: 1 7913471.pdf: 11026437 bytes, checksum: f348bf3225d43e4ea3f1a4733334515c (MD5) Previous issue date: 1978
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The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods
The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT …
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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 cyclical and structural stance of fiscal policy
… the cyclical and structural stance of fiscal policy. Firstly, to measure the stance of tax policy more accurately, this paper constructs a new tax-indicator – “discretionary tax policy index”. Secondly, incorporating this new dataset, the short-run cyclical stance of tax policy by institutions …
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