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 132 for “"tax rates"”.
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Marginal income tax rates and the U.K. economy: three essays
… to innovations to the average marginal income tax rate (AMTR) measures in the U.K. by employing vector autoregressive (VAR) models. We identify these innovations by making certain assumptions about fiscal policy and then analyze the dynamic behavior of output, the interest rate, the exchange …
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The Effects of Changes in Sales Tax Rates on Retail Prices
Made available in DSpace on 2014-12-11T17:12:52Z (GMT). No. of bitstreams: 1 7207059.pdf: 5666094 bytes, checksum: 4391b3b070e9b1058513e46e825f64ad (MD5) Previous issue date: 1971
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Wages, Work Hours, and Work Effort: How Tax Rates Affect Taxpayers' Occupational Choice
<p>While labor studies of the effects of income taxation have often focused on labor force participation and work hour decisions, Feldstein (1995) argued that taxpayers ultimately want to adjust their taxable income in response to changes in marginal tax rates. He also pointed out that adjusting …
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Inequalities in effective property tax rates: a statistical study of the city of Boston.
Massachusetts Institute of Technology. Dept. of Economics. Thesis. 1969. Ph.D.
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The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates
… lobbying expenditures, as measured by effective tax rates. This interactive effect creates a tangible economic benefit for firms, and ultimately their owners, providing an opportunity for firms to address the interests of both non-owners and owners. I expect, and find, that firms that are more …
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Essays in social security: net of benefits tax rates, labor supply, savings and welfare
… can use to manipulate the net marginal tax rates and the relative cost of leisure between years. If, as a result, aggregate savings increase, then steady-state welfare may also increase. The effect of changing the weights in the benefit formula is considered first in a simple …
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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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Is Corporate Taxation Bad for the Environment? An Empirical Analysis of the Association between State-Level Taxation and Corporate Environmental Performance
I investigate the impact of statutory tax rates on U.S. firms' environmental performance. Prior literature emphasizes the effect of manager influence on the relation between tax avoidance and environmental activities. However, it is unclear how taxes imposed on a firm impact environmental …
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A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa
A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa', Daniel Baines explores whether South African resident taxpayers' constitutional rights to equality and property are infringed by current …
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FISCAL POLICY IMPLICATIONS ON SMALL BUSINESS DECISIONS: An Application to the Kansas Income Tax Initiative
… the relationship between changes in marginal tax rates and Kansas small business owner decisions to invest in capital goods or hire workers due to Kansas House Bill 2117. This paper isolates the effects of the elimination of non-wage business income to business growth decisions. I found that …
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… share of its income that is transferred through taxation to the various sovereign nations within which it does business. The profit maximizing firm attempts to maximize (minimize) taxable income in those jurisdictions where income tax burdens are the least (most) in such a way as to diminish the …
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A Comparative Study of FDI and Fiscal and Economic Factors in Austria, Ireland, and Norway
… that has influenced the inflow of FDI is the tax regime of the country that is receiving the investments (Simões et al., 2014). Many governments are using tax incentives, exemptions and lower tax rates as a tool to lure in foreign investors and to become an attractive place to put investments …
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The Effect of Innovation on Corporate Tax Avoidance
… examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable …
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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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Essays on innovation and public policy
… occurs. The first chapter analyzes how tax rates on patent- and trademark-related income affect where patents and trademarks are located internationally. I study how changes in patent and trademark tax rates in various countries altered the flow of patents and trademarks in and out of …
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Essays in the Theory of Public Goods
Finally, a tax competition model is proposed to study the impact of Pigouvian pollution taxes on the location and output decisions of freely mobile firms. In the model, capital is characterized as either polluting or nonpolluting and then regional planners are permitted to independently select tax …
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Sales Tax Competition: Empirical Business Implications for Policymakers
The exhaustive existing literature on sales tax competition has had a focus on state data or case-studies of specific areas. This is natural because these data are usually easily obtained, and the concept of a national panel of sales tax rate data below a state level has been out of reach thus far. …
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Three essays on investments and time series econometrics
… insight into the behavior of implied marginal tax rates, implied volatility, and option pricing models. The first essay examines the movement of implied marginal tax rates. A body of research points to the existence of implied marginal tax rates that can be extracted from security or derivative …
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Taxation and income smoothing: Evidence from accruals
This study examines the effects of taxation on managers' income smoothing activities. Risk-averse managers are motivated to reduce the variability of accounting earnings when their compensation heavily depends on such earnings. Taxation enters into managers' income smoothing decisions in two ways. …
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Increasing progressivity in South Africa's personal income tax system
… 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 period. However, …
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