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 142 for “"tax revenue"”.
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Tax Revenue and Financial Development: Theory and Evidence
… which investigate different mechanisms for tax enforcement and collection. The objective of the dissertation is to theoretically and empirically examine what influences the ability of the government to raise tax revenue. In the first chapter I examine the role of the financial sector, …
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Macro-economic determinants of property-tax revenue in South Africa
… and the high levels of unemployment. Property tax is one of the sources of municipalities' revenues, over which the local governments have full autonomy. A vast number of scholars in literature emphasize the potential and the importance of property tax revenues within local government spheres, …
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Examining the economic and non-economic fators on tax revenue in Indonesia
Taxes are sometimes undermined by limitations on tax revenue measurement, despite the widespread consensus that taxes are typically a good policy instrument for evaluating the macroeconomic impact of the country's different tax policies. According to the Ministry of Finance, Indonesia's tax ratio …
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Effect of plug in hybrid electric vehicle adoption on gas tax revenue, local pollution, and greenhouse gas emissions
… electric generation plants and reduced gasoline tax income. In this report, a model is developed that will enable these tradeoffs to be studied. The model accounts for local commuting patterns and marginal electric generation in New Jersey. The result allows the effect of PHEV adoption on …
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The Hindering Factors to Achieve Full Potentiality on Tax Revenue Collection in Tanzania, A Case of Tanzania Revenue Authority In Temeke Region,
… on failure to achieve full potentiality on tax revenue collection in Tanzania -A case study of the Tanzania Revenue Authority located in Temeke Region. The study intended to Identify the main resources of revenue available in Tanzania, Investigate the major problems/obstacles hinders …
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Fiscal and Spatial Impacts of Church-Owned Property on a Municipality -- A Case Study of Lee's Summit, Missouri
… the fiscal and special impacts of a large tax-exempt property, owned by the Mormon Church, on the City of Lee's Summit. It estimates the property tax revenue loss of the local municipal and the influence of the property on the City's development structure. The study proposed two extreme …
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An Analysis of the Potential Fiscal and Health Benefits of the Legalisation of the Sale of Marijuana in South Africa
… were the potential creation of a new stream of tax revenue and the decrease in government spending currently focused on anti-marijuana law enforcement. The fiscal concerns explored were issues around a decrease in tax revenue from a decline in demand as the price increases, the existence of the …
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Form Based Codes and Economic Impacts: A Multivariate Regression Analysis and Case Study
… if and how form based codes alter property tax and sales tax generation in the cities that adopt them. To examine the relationship between form based codes and public finance a series of two multivariate regression analyses were conducted using historic property and sales tax data. The first …
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DIGITAL CURRENCY: IMPACT ON CHINA’S MONETARY AND FISCAL POLICIES
… cost, money demand and supply, efficiency of tax collection and tax revenue growth rate. This study reveals that the evolution of the digital currency will reduce the demand for cash; can increase the money multiplier, which helps increase the money supply; and has a positive effect on the …
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A quantitative measurement of policy options to inform value-added tax reform in South Africa
… African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these revenues. Changes to tax policy should take into account the requirement for additional revenue and the …
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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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Winning, losing, and breaking even : new casinos' effects on economic development impacts of existing casinos
… 1990 as states and localities try to find new tax revenue and jobs. After some initial successes across the United States and Canada, the strategy has become even more popular. With a business so dependent on tourists, how has the spread of casino gambling affected the returns communities get …
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Taxing the region : how local finance undermines land use goals in greater Boston
… communities rely most heavily on the property tax for local government revenue. Since each community is autonomous and must provide schools and other local services to its residents, it is necessary to ensure that local property tax revenue is sufficient to fund local services. Therefore, as …
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Alternative approaches to forecasting highway related revenues in Virginia
The highway related revenues for the Commonwealth of Virginia from three major tax sources; fuel tax, registration fee, and sales and use tax are estimated under three scenarios. Each scenario assumes different economic conditions for the future. The base case expects normal or moderate situations …
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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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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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Is there a nexus between budget transparency and sound fiscal management in Kenya?
… finance reforms include favorable changes in tax revenue collections, increased inflow of foreign grants and reduced budget deficits. The main aim of this study was to review the various public finance management reforms that have taken place between the years 2000 and 2017 in Kenya and …
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Essays in debt sustainability and financial stability
… output dynamics of an additional unit of debt-to-tax revenue, conditional on the occurrence of financial shocks. I examine whether banking crises are systematically different from other financial catastrophes (currency crises), and, most importantly, whether pre-crises fiscal buffers are …
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Towards a legal framework for preventing tax revenue leakage in the upstream oil and gas industry in Tanzania: an analysis of the concepts, methods and options available in a public trusteeship model of natural resource holding
… the "curse" is partly a result of under-taxation. This study uses the resource curse study to analyze and evaluate tax-related challenges in the Tanzanian upstream oil and gas industry. In doing so, the study identifies three factors that may cause loss of potential tax revenues - …
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