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 36 for “"tax systems"”.
-
State Tax Investigations and Their Effects on State Tax Systems
Made available in DSpace on 2014-12-05T21:04:44Z (GMT). No. of bitstreams: 1 6202991.pdf: 8970019 bytes, checksum: c7917482f06f9d6c8abf68ea922274bb (MD5) Previous issue date: 1962
-
Owner-occupied housing taxation: an equity evaluation of the UK and US tax systems.
… resulting from selected owner-occupied housing tax policies though micro-simulation. The simulations are spread sheet constructions underpinned by the respective UK and US tax systems. Within each country-specific simulation case families are established varying with regard to income levels and …
-
A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context
… is that of legislating and implementing a carbon tax. Variations of both of these systems have been implemented by individual countries the world over with varying levels of success However, as one looks to the future; there is no consensus on a global solution to what is very much a global …
-
Harmonization of the National Tax Legislation in Integration Associations (the European Union and Eurasian Economic Union)
… is given to the process of harmonization of tax legislation within the framework of various integration associations. The harmonization of tax legislation not only contributes to the proper functioning of the internal market but can also be considered in a broader sense as a tool for the …
-
Interest income taxation and household saving behavior in less-developed economies: An empirical investigation
… attempt to fill the existing gap on studies on taxation and household saving behavior in the less developed countries (LDCs). In particular, it seeks to answer two main questions: whether household saving in the LDCs is responsive to interest income tax rate changes and whether the existing …
-
Minerals policy and taxation in the new South Africa : an analysis of proposed ANC policy
… minerals policy, with particular reference to taxation. This is the subject of chapter four of this paper. Chapters two and three will lay the foundation upon which the analysis and discussion will be based, specifically, chapter two will review the theory of resource extraction, exploration …
-
Inter-nation tax equity: An enquiry into the distributive justice concerns of international tax allocations between countries
… between countries through international tax systems. It explores how international tax revenue is presently allocated between nations and considers how such allocations could be made more equitable. The idea that international tax revenues should be equitably shared between countries is …
-
Tax competition and its implications for Southern Africa
… this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but …
-
Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /
Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the …
-
Colonial taxation and taxpayers in Sierra Leone, c. 1890-1937.
… dissertation examines the history of colonial taxation and taxpayers in Sierra Leone during the late nineteenth and early twentieth century. It is concerned with the interaction between tax systems and inequality: how existing inequalities feed into the design of tax systems, and in turn, how …
-
Development and differences in structure of tax revenues in the OECD countries with an emphasis on personal income tax
The primary aim of the paper is to examine tax systems developments of the OECD countries. It also aims at identifying similarities and differences between the main choices of the OECD countries, with regard to tax levels, structures and systems: in many cases over the last forty or fifty years. …
-
A Value -Added Tax (Vat) and the Federal Income Tax Reform
… poses is whether or not a value-added tax (VAT) can work to positively reform the current federal income tax for individuals. Seeking a way to reform the current federal tax system, plagued by complexity, inefficiency, and unfairness, should begin with an observation of the fundamental …
-
Would a ‘flat tax’ simplify the UK’s corporation tax legislation and reduce the associated compliance costs?
Most parties with an interest in UK tax law appear to be able to agree on one thing: it is complex. Surveys show that the UK tax code is now the longest in the world, having recently overtaken India to claim that dubious title. It is equally the case that the amount, as well as the complexity of …
-
The Determinants of Assessment Tax Collection: The Malaysian Local Authority Experience
… with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the …
-
The suitability of the South African corporate tax regime for the use of South African resident intermediary holding companies
… of a group of companies. Investors have tax and non-tax reasons for conducting business using an IHC, and, depending on the reasons, they determine the location of the IHC based on the characteristics of potential host countries. This thesis analyses the suitability of the South African …
-
The Taxation of International (non-resident) Sportspersons in South Africa
… the sportsperson article in South African Double Tax Agreements (DTAs), the withholding tax applied to sportspersons performing in South Africa is analysed against the sportsperson article to determine whether these are appropriately aligned. The interpretational rules applicable to fiscal …
-
The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
… described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions with little or no …
-
Suburbs in Black and White: Race, Jobs & Poverty in Twentieth-Century Long Island
… to further job loss and strained suburban tax systems. African Americans disproportionately suffered from the transition, and their economic plight shaped the outcomes of local housing segregation. Nonetheless, the ideology of suburban ‘affluence’ and the dualism of black city versus white …
-
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 …
Page 1 of 2