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 136 for “"tax rate"”.
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Estimation of tax rate elasticities of durable assets: utility maximizing approach using the AIDS model
… on the premise that if the response of various tax bases to changes in tax rates is different, local governments can minimize stress on tax bases by placing differential levels of reliance on these tax bases. Therefore, the objective of this research was to estimate and evaluate short-run and …
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The impact of IFRS 17 transition mechanisms legislated by tax authorities on the GloBE effective tax rate of South Africa headquartered insurers
… to which the transition mechanism legislated by tax authorities in response to and in preparation for the transition to IFRS 17 may impact the effective tax rate computed under the GloBE Rules. In addressing the research problem a two-pronged approach was taken, the first being a comparative …
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Industrial revenue bonds: tests of capital structure theory and segmentation of the tax-exempt bond market
Industrial revenue bonds (IRBs) possess special tax characteristics which provide an opportunity to test the interest tax shield hypothesis of Modigliani and Miller [1963]. The announcement day excess returns for IRB issues reflect a positive significant market reaction. However, this excess return …
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Taxes and Product Market Outcomes: Asymmetric Effects of Tax Cuts on Winners v. Losers
… examines whether the differential effect of taxes on profitable versus loss-making firms affects their product prices and market share. Using data that allow for direct pricing and product tests - airline route and pricing data - I find evidence consistent with differential consequences of …
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Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts
… possible, retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored accounts and concerns about the tax implications of increasing retirement income through tax-deferred distributions indicate that this question merits a reevaluation. I use data on …
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Two Essays of Other-Regarding Preferences' Influence on Social Decision Making
… issues. The first chapter studies the preferred tax rate and labor supplies of voters in the presence of income inequality aversion in a two-stage redistribution game. The two-stage redistribution game consists of a first stage in which voters vote for a flat tax rate on income with the revenues …
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An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability
… because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially foreign-owned …
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Tax treatment of trade in live cattle futures using a mean variance approach: implications to market efficiency and welfare changes
Cattle feeders are in a position to incorporate the influence of current and highly specific information into price discovery processes for live cattle and feeder cattle futures. The tax treatment of speculative trades in the cattle futures markets has the potential to effective block participation …
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Essays on strategic fiscal policy in Flemish municipalities
… municipalities in general and focuses on strategic policy in particular. As an introduction to local fiscal policy, we investigated the simultaneous role of partisan effects, of fragmentation, of interaction dynamics, of electoral cycles and of fiscal illusion effects on the Flemish local …
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Will implementing pillar two measures hinder the rehabilitation of South African Mines?
… section 10(1)(cP) of the South African Income Tax Act, 1962 (“ITA”), the mining right holder can deduct these contributions for income tax purposes. The rehabilitation trust is also granted a tax exemption for all receipts accruing to it. In December 2024, the Global Minimum Tax Act, 46 of 2024 …
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An empirical study of the impact of macroeconomic variables on the capital structure of South African firms during periods of heightened economic uncertainty
… namely the national debt to GDP, GDP growth rate, inflation rate, interest rates, and tax rate. This research is built on previous research conducted by Pierre Erasmus in 2010, which covered the capital structure, and the debt maturity decision, of South African firms during the period …
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Financing retirement consumption and bequests
… bequests. Chapter 1 compares the use of Roth and tax-deferred retirement accounts for retirement consumption with the use of taxable accounts. Previously, economists have often assumed that retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored …
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After-tax equipment replacement analysis with technology change
… range of planning horizons, and incorporation of tax effects. The model was implemented using a BASIC program with graphics capability. The inputs are current year, initial cost of the equipment, the first years operating cost, regular tax rate, capital gains tax rate, depreciable life (as defined …
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Optimization model for consumption taxation in Malaysia: a case study of goods and services tax
… model and its application for consumption taxation in Malaysia. Its main idea was to propose the model, which is an individual model, linked together with firm and government behaviours, in the case of taxation in Malaysia, where goods and services tax (GST) is considered. For all the …
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POSSIBLE LINKAGES BETWEEN TRADE RESTRICTIONS AND WORKPLACE SAFETY
… labor legislation, by raising the injury tax rate and/or level of safety inspection. These instrumental variables affect the producers' economic incentive in such a way that they would include worker welfare from good working conditions in their production function. The investigation …
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TAXATION OF UNITED STATES GENERAL AVIATION
… proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to …
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The role of costs in tax evasion : non-selfish attitudes or percuniary motivations?
… the role of non-selfish attitudes in determining tax evasion. We contrasted the argument of the standard approach according to which tax payers choose the amount of income to declare (being motivated merely by monetary considerations) with the idea that some individuals may be inherently honest …
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The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?
… behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior …
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The Heavy Hand of Government: an Economic Study of Obesity
… coverage of the incentive effect of an income tax on labor supply in the economics literature, there is no study of the secondary behavioral effects of an income tax. In this thesis, I explore the relationship among income, marginal income tax, and body weight. Namely, I show that under general …
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The taxation of investment returns arising in collective investment schemes as compared to hedge funds
The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the …
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