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.
Results
Showing 1 to 20 of 21 for “"tax returns"”.
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Performance Improvement in an Accounting Firm: Comparing Operational and Financial Data Before and After Process Redesign
… involves a process improvement project in the Tax Department of a Certified Public Accounting firm. A process map was created by interviewing employees involved in the process. A process analysis identified problems and possible solutions. The Partners in the firm decided to streamline the …
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Essays on the economics of income taxation
The first chapter derives optimal income tax formulas using the concepts of compensated and uncompensated elasticities of earnings with respect to tax rates. This method of derivation casts new light on the original Mirrlees formulas of optimal taxation and can be easily extended to a heterogeneous …
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Essays in corporate finance and taxation
… several questions in corporate finance and taxation. The first essay uses a panel dataset of balance sheet and income information, taken from the tax returns of U.S. corporations, to study the relationship between bank competition and the financing of firms. Over the period 1987 to 1998, I …
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An analysis of the tax treatment of home office expenditure sought by salaried employees
… 60% of home office claims during the 2021 tax year. This is a consequence of the fact that the home office of these taxpayers did not meet the requirements of section 23(b) of the Income Tax Act No.58 of 1963 (IT Act). In this dissertation, various issues have been identified as to the …
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How do disclosures of tax uncertainty to tax authorities affect reporting decisions? : evidence from Schedule UTP
This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue …
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Reinventing VAT collection : industry vertical assessment, revenue increase, and public sector reliability
… shows how administrative reforms of the State Tax Administration Bureaus (STABs) in Brazil between 1997 and 2005 contributed to strengthening public sector bureaucracies and institutions at the sub-national level, while increasing tax revenues and compliance. STABs' administrative reform …
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Analysis of demographic, socio-economic and geographic factors affecting adoption and success of personal income tax e-filing in South Africa
E-filing of personal income tax returns is regarded as one of the South African Revenue Service (SARS)'s success stories based on its growth since its inception in 2006. Given the importance of tax revenue as a major source of revenue to government, this study explores the effects of personal …
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Essays on the taxation and regulation of financial markets
… three essays analyzing the economic effects of taxation, market structure, and the regulatory environment on financial markets, focusing in particular on financial intermediaries such as banks and mutual funds. The first chapter uses the unprecedented changes in the degree of competition in …
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The impacts of state income tax legislation on forest management and investment
… study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 …
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Population Churn: The Migration Flow Of Florida
… changes in the addresses entered on individual tax returns. Correlation analysis is used to show the strength of association between population churn and the other variables.
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Essays in Taxation Policy
This thesis studies various aspects of taxation policy covering several essential dimensions such as welfare, politics and tax compliance. The first chapter examines the taxation of financial institutions, the second chapter studies some political aspects of tax policy and the last chapter analyses …
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Female labour, status and marriage in late medieval York and other English towns
… employs three major resources, viz. wills, poll tax returns and deposition material from the Church court, to explore a range of issues relating to the role of women in the urban economy of later medieval England. Despite the use of York material by way of a case study, an attempt has been made …
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An Empirical Investigation of Joint Ventures Between For-Profit and Tax-Exempt Nonprofit Hospitals
… Financial variables are measured using Form 990 tax return data of nonprofit hospitals and audited financial statements of for-profit hospitals. The purpose of the study is to compare: (1) JV NP hospitals versus FP hospitals and (2) JV NP hospitals versus Non-JV NP hospitals. Potential …
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le situazioni creditorie dei contribuenti nei controlli delle dichiarazioni tributarie
Il lavoro esamina le vicende dei crediti emergenti dalle dichiarazioni tributarie nell'ambito dei controlli eseguiti dall'Amministrazione finanziaria.
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Essays on Economic Policy Design
… sanctions. The third chapter studies income taxation in the presence of household heterogeneity. The first chapter proposes a new way that industrial policymakers can design targeted subsidies in the presence of multiple equilibria. Inefficient multiplicity is common in models of …
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The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective
The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a …
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Is an en-commandite partnership a tax-efficient vehicle in the current private equity regime with the focus on Investments in South Africa?
… investors to invest with them, as after-tax returns are generally higher than the formal investment sector. A question that arose during a discussion with the head of tax of a large insurance company was: Is an en-commandite partnership a taxefficient vehicle in the current private equity …
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Essays on Public Finance and Information Economics
… the government faces when setting on-linear taxes. The second focuses on the role of heterogeneity in elasticities in affecting those tradeoffs. The third focuses on the imperfect information in financial markets and on how to design disclosure rules to increase the size of gains from trade …
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Essays on taxation and firm behavior
… of three essays that examine the impact of tax policy of firm behavior. The first chapter uses new well-level production data on California oil wells and after-tax producer prices to estimate how temporary taxes affect oil production decisions. Theory suggests that temporary taxes could lead …
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