Dissertations / Theses: 'Taxation, United States, 1920'

1

Mikhalkina, Ekaterina. "Taxation in the United States." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114465.

Full text

Abstract:

The content of this thesis is the evaluation of the United States' tax system. The paper describes particular taxes, its influence on the government budget and the tax policy in the states. The work includes an international comparison of various tax systems among OECD countries, Japan and the U.S. The first part observes general economic indicators of the U.S. The second part describes the historical development of particular taxes since the U.S. Declaration of Independence. The third part is dedicated to tax legislation, description of main taxes, its structures and concepts where all taxes are divided for the simplicity into direct, indirect, property and others taxes. The next part reflects framework for tax analysis. And the last part of the thesis consists of basic comparison between the United States, Japan and OECD counties. The analysis in the last chapter is applicable for the last decade. The conclusion presents main results of analysis and description performed in the work.

APA, Harvard, Vancouver, ISO, and other styles

2

Sobieralski, Joseph Bernard. "TAXATION OF UNITED STATES GENERAL AVIATION." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/502.

Full text

Abstract:

General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994 - 2006. A recent Federal Aviation Administration 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 study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and injuries attributed to general aviation accidents in the United States, understanding the costs to society is of great importance. This chapter estimates the direct and indirect costs associated with general aviation accidents in the United States. The indirect costs are estimated via the human capital approach in addition to the willingness-to-pay approach. The average annual accident costs attributed to general aviation are found to be $2.32 billion and $3.81 billion (2006 US$) utilizing the human capital approach and willingness-to-pay approach, respectively. These values appear to be fairly robust when subjected to a sensitivity analysis. These costs highlight the large societal benefits from accident and fatality reduction. The final chapter derives a second-best optimal aviation gasoline tax developed from previous general equilibrium frameworks. This optimal tax reflects both the lead pollution and accident externalities, as well as the balance between excise taxes and labor taxes to finance government spending. The calculated optimal tax rate is $4.07 per gallon, which is over 20 times greater than the current tax rate and 5 times greater than the Federal Aviation Administration proposed tax rate. The calculated optimal tax rate is also over 3 times greater than automobile gasoline optimal tax rates calculated by previous studies. The Pigovian component is $1.36, and we observe that the accident externality is taxed more severely than the pollution externality. The largest component of the optimal tax rate is the Ramsey component. At $2.70, the Ramsey component reflects the ability of the government to raise revenue aviation gasoline which is price inelastic. The calculated optimal tax is estimated to reduce lead emissions by over 10 percent and reduce accidents by 20 percent. Although unlikely to be adopted by policy makers, the optimal tax benefits are apparent and it sheds light on the need to reduce these negative externalities via policy changes.

APA, Harvard, Vancouver, ISO, and other styles

3

Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Connors, Maureen E. "Vox populi the classical idiom in early American public opinion articles, 1789-1791 /." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3224.

Full text

Abstract:

Thesis (M.A,)--George Mason University, 2008.
Vita: p. 116. Thesis director: Rosemarie Zagarri. Submitted in partial fulfillment of the requirements for the degree of Master of Arts in History. Title from PDF t.p. (viewed Aug. 28, 2008). Includes bibliographical references (p. 110-115). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

5

Carr, Nicholas David. "Romanticism and modernity in American historical narrative, 1830-1920." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610633.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Connerley, Jennifer Maffly-Kipp Laurie F. "Friendly Americans representing Quakers in the United States, 1850-1920 /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2006. http://dc.lib.unc.edu/u?/etd,76.

Full text

Abstract:

Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2006.
Title from electronic title page (viewed Oct. 10, 2007). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of Religious Studies." Discipline: Religious Studies; Department/School: Religious Studies.

APA, Harvard, Vancouver, ISO, and other styles

7

Hassett, Matthew. "Consolidating empire : the United States in Latin America, 1865-1920 /." Electronic version (PDF), 2007. http://dl.uncw.edu/etd/2007-3/hassettm/matthewhassett.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Osman, Michael. "Regulation, architecture and modernism in the United States, 1890-1920." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/45939.

Full text

Abstract:

Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Architecture, 2008.
Includes bibliographical references (p. 239-256).
This dissertation examines the modernization of the United States through a group of regulatory techniques and institutions that emerged in the early twentieth century. In this period, conceptions of power based on laissez-faire capitalism were giving way to systems of governance that aimed to control the economies of the home, market, nature and labor. Methods of avoiding, delaying, and constraining the uncertainties resulting from the massive economic development of the nation established a new approach to securing its future through the regulation of risk. While predictability and efficiency are often invoked as core principles of modernism, these were in fact ideologies that gained their force through these earlier attempts to manage and forestall risk. The dissertation identifies four cases in which technology and architecture served as critical instruments for the implementation of regulation in the modern interior. The application of thermostatic control of heat for domestic architecture established a norm for room temperature that, through the home economics movement, became a hygienic standard for the modern American home. In cold storage facilities, mechanical refrigeration technologies were employed to regulate the longevity of perishable food. By extending the life of produce, these warehouses served as control centers for distributing the nation's food supply and regulating the futures market that determined their prices.
(cont.) Even more dramatic manipulations of the environment were enacted in ecological laboratories. Packed with control systems, these structures played a crucial role in the development of research that explored the governing dynamics of the economy of nature; they sought to connect the life of organisms to fluctuations in their surrounding environment. In factories, plant owners hired engineers to install production control systems to regulate the relations between machines, men and the market. The techniques devised by these mangers sought to make industry both responsive and resistant to unstable and often unpredictable fluctuations in demand.
by Michael Osman.
Ph.D.

APA, Harvard, Vancouver, ISO, and other styles

9

Alonso, Kathleen. "Pioneering the Sky| Air Mail in Nebraska, 1920-1941." Thesis, University of Nebraska at Omaha, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1542260.

Full text

Abstract:

The development of commercial aviation was a defining characteristic of the post-World War I era. The Post Office played a key role in that process by using warplanes and war-trained aviators to initiate the Air Mail Service in 1918. By 1920, a transcontinental air mail route spanned the nation from New York to San Francisco. Over the ensuing years, the continuing expansion of the nation's air mail network was a pivotal catalytic force in the development of a wide array of new aviation technologies, including aircraft design improvements, enhanced navigational and communication systems, and mechanisms for night-flying capabilities.

In close collaboration with the Air Mail Service, cities and towns throughout Nebraska made significant contributions to all of these developments during the 1920s and 30s. Omaha and North Platte built airfields that became key stops along the original transcontinental air mail route, while Grand Island and Lincoln would be added to the network in subsequent years. And throughout this period, smaller towns and villages, and thousands of rural Nebraska residents, expressed their enthusiastic support for aviation in countless ways, reflected most notably by the dozens of farm families who assisted pilots who were forced to make emergency landings in fields and pastures scattered around the state.

Nebraska also proved to be an ideal proving ground for the new Air Mail Service. The state's low population density, relatively level terrain, and access to the broad and familiar Platte River valley bisecting the Great Plains made it attractive for experimentation with all sorts of new developments in aviation during this period, particularly in the realm of night flying capabilities and enhanced radio transmissions. Nebraska's connections to the Air Mail Service were further solidified when the nation celebrated National Air Mail Week in 1938. Dozens of towns across Nebraska participated enthusiastically in the week-long commemoration of the service's 20^th anniversary, making the event a fitting tribute to the early airborne pioneers who established the aerial transportation system that we take for granted today.

APA, Harvard, Vancouver, ISO, and other styles

10

Houpt, David W. ""Mysteries in politiks" the second Congressional elections in the districts of Worcester and Maine /." Fairfax, VA : George Mason University, 2009. http://hdl.handle.net/1920/4532.

Full text

Abstract:

Thesis (M.A.)--George Mason University, 2009.
Vita: p. 150. Thesis director: Rosemarie Zagarri. Submitted in partial fulfillment of the requirements for the degree of Master of Arts in History. Title from PDF t.p. (viewed June 10, 2009). Includes bibliographical references (p. 144-149). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

11

O'Bryhim, Jason. "Public knowledge, attitudes, and behavior towards sharks and shark conservation." Fairfax, VA : George Mason University, 2009. http://hdl.handle.net/1920/4571.

Full text

Abstract:

Thesis (M.S.)--George Mason University, 2009.
Vita: p. 127. Thesis director: Chris Parsons. Submitted in partial fulfillment of the requirements for the degree of Master of Science in Environmental Science and Policy. Title from PDF t.p. (viewed Oct. 11, 2009). Includes bibliographical references (p. 121-126). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

12

Calo, Kristine Miller. "An exploration of middle school literacy coaching across the United States." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3086.

Full text

Abstract:

Thesis (Ph.D.)--George Mason University, 2008.
Vita: p. 218. Thesis director: Elizabeth Sturtevant. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Education. Title from PDF t.p. (viewed June 30, 2008). Includes bibliographical references (p. 207-217). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

13

Gregor, Martha E. "Storytelling in the Home, School, and Library, 1890-1920." Thesis, University of Oregon, 2010. http://hdl.handle.net/1794/10639.

Full text

Abstract:

vi, 126 p. : ill. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.
This thesis explores the intersection of artistry, professionalism, and maternalism in the storytelling revival that occurred in the United States from 1890-1920, influencing a variety of child-centered reform movements. Though storytelling was practiced by men and women alike, it was portrayed as a maternal skill. However, storytelling's perceived multiplicity of uses led it to be interpreted in diverse ways. Such interpretations--particularly potent in the home, school, and library-displayed tensions inherent in the public role of these institutions, particularly in their approach to "child-centeredness." In the school, teachers embraced the nurturing potential of storytelling, arguing that it allowed them to teach more effectively. In the library, however, such an approach was rejected as antithetical to the efficient nature of the institution. The way these institutions conceived of storytelling shows that nurturing imperatives, though pervasive in childcentered reform in the late nineteenth and early twentieth century, was not the only way to conceive of child-centeredness.
Committee in Charge: Dr. Jack Maddex, Chair; Dr. James Mohr; Dr. Ellen Herman

APA, Harvard, Vancouver, ISO, and other styles

14

Kuebler-Wolf, Elizabeth Ann. "The perfect shadow of his master : proslavery ideology in American visual culture, 1700-1920 /." [Bloomington, Ind.] : Indiana University, 2006. http://wwwlib.umi.com/dissertations/fullcit/3204312.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Gose, Michael A. "Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1033.

Full text

Abstract:

ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on corporate actions to circumvent these laws in order to reduce tax liabilities. Then, I will propose a solution that emphasizes altering the incentives of corporations as opposed to creating rules to prevent corporate actions.

APA, Harvard, Vancouver, ISO, and other styles

16

Pöschl, Caroline. "Local government taxation and accountability in Mexico." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3680/.

Full text

Abstract:

The taxation-accountability theory broadly states that if governments are dependent on taxation, they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between government and citizens. Citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making. Several scholars have shown empirical evidence in support of this taxationaccountability theory at the national level, yet few have studied it at the local government level. This paper explores this theory in the context of Mexican municipal governments using a mixed methods research approach. It first surveys the relationship between taxation and accountability using econometric analysis and then employs a comparative case study of six urban municipalities that are under considerable pressure to raise their tax revenue. The latter is based on several months of field research conducted in the states of Guerrero, Tabasco, Baja California Sur, Aguascalientes, Yucatán and Coahuila. It reveals the processes that evolve from revenue pressure, whether they lead to tax bargaining, and the extent to which greater accountability can be expected as a result. The findings provide some evidence of tax bargaining and positive correlations between the importance of taxation in a government’s budget and accountability. However, the causal link to greater accountability is not straightforward and is greatly hindered by the institutional framework surrounding local government. While implicit agreements between government and citizens showed that equilibrium between taxation and accountability was consistently maintained, restrictions on local power and other institutional factors stood in the way of increased local taxation sparking greater local accountability. These factors may be remedied by reform.

APA, Harvard, Vancouver, ISO, and other styles

17

Trezevant, Robert Heath. "The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184897.

Full text

Abstract:

This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relationship between changes in the two classes of tax shields will be observed in response to the increased investment-related tax shields offered by ERTA. Debt tax shields should decrease following ERTA since the probability of losing the tax benefit of tax shields would rise as investment-related tax shields increased following ERTA. Firms' probability of losing the deductibility of tax shields is used to segregate the sample into two groups. For the group of firms with a low probability of losing the deductibility of tax shields, the substitution effect is inapplicable and the relation between changes in the two classes of tax shields simply represents the debt securability effect. Since fixed assets can be used as collateral for debt, the debt securability hypothesis predicts a positive relationship between changes in debt and investment-related tax shields after the passage of ERTA. The model developed to segregate debt securability from the substitution effect reveals that, as predicted, the debt securability effect is positive for all firms and that the substitution effect is negative for those firms with a large probability of losing the benefits of tax shields. This reverses the findings of prior research. Controls for pecking order theory effects are introduced into the model to assure that the substitution effect observed is not due to debt ratio as predicted by Myers (1984). The findings described above remain intact except that the debt securability effect does not exist and the substitution effect is weaker for high-debt firms. Furthermore, support is offered for the pecking order theory. These results are robust to alternate specifications of time periods tested, variable definitions, data screening criteria and model specifications.

APA, Harvard, Vancouver, ISO, and other styles

18

Weimer, Emery Christian. "An Examination of American Sideshow Banners as Folk Art, ca. 1920-1960." Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3302/.

Full text

Abstract:

This thesis redresses the lack of scholarly attention paid to painted circus banners produced in the United States during the first half of the twentieth century by exploring the extent to which American folk art painting scholarship, methodologies, and objects can be used to articulate the meaning and significance of banner painting. This study expands the disciplinary treatment of banner painting by introducing domesticated art as a means of representing non-academic art produced in the U.S. The thesis also presents a model for exploring banner painting after identifying traditional American folk art painting methodologies, which fail to investigate banner painting style, format, and artistic training associated with banner work.

APA, Harvard, Vancouver, ISO, and other styles

19

Richardson, Steven O. "Control and coordination in federal administration." Fairfax, VA : George Mason University, 2009. http://hdl.handle.net/1920/3468.

Full text

Abstract:

Thesis (Ph.D.)--George Mason University, 2009.
Vita: p. 238. Thesis director: Richard E. Wagner. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Economics. Title from PDF t.p. (viewed June 10, 2009). Includes bibliographical references (p. 227-237). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

20

Adkins, Carrie Pauline. "More perfect women, more perfect medicine: women and the evolution of obstetrics and gynecology, 1880-1920." Thesis, University of Oregon, 2010. http://hdl.handle.net/1794/10618.

Full text

Abstract:

viii, 96 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.
This thesis argues that women were instrumental in creating the period of transformation that took place in American obstetrics and gynecology during the late nineteenth and early twentieth centuries. Historians have emphasized the ways that male physicians victimized female patients, but in the academic, professional, and public worlds, women directly influenced these specialties. As intellectuals and educators, women challenged existing ideas about their presence in academia and shaped evolving medical school curricula. As specialists, they debated the ethics of operative gynecology and participated in the medical construction of the female body. Finally, as activists, they demanded that obstetricians and gynecologists adopt treatments they believed were desirable. In doing so, they took part in larger debates about gender difference, gender equality, and the relationship between women's physical bodies and social roles.
Committee in Charge: Dr. Ellen Herman, Chair; Dr. James Mohr; Dr. Peggy Pascoe

APA, Harvard, Vancouver, ISO, and other styles

21

Lvovsky, Anna. "Queer Expertise: Urban Policing and the Construction of Public Knowledge About Homosexuality, 1920–1970." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17463142.

Full text

Abstract:

This dissertation tracks how urban police tactics against homosexuality participated in the construction, ratification, and dissemination of authoritative public knowledge about gay men in the United States in the twentieth century. Focusing on three prominent sites of anti-homosexual policing—the enforcement of state liquor regulations, plainclothes decoy campaigns to make solicitation arrests, and clandestine surveillance of public bathrooms—it examines how municipal police availed themselves of competing bodies of social scientific information about homosexuality in order to bolster their enforcement efforts, taking into account such variable factors as the statutes authorizing their arrests, the humors of the courts, and their need to maintain public legitimacy. Lending the authority of the state to their preferred paradigms for understanding sexual deviance, and attaching direct legal penalties to anyone who tried to disagree, the police influenced whether—and when—new scientific research about homosexual men reached the mainstream public and was embraced as authoritative. Even as vice squads’ anti-homosexual campaigns allowed them to amass increasingly sophisticated and rarefied insights into the urban gay world, however, police officers consistently denied their reliance on any “expert” knowledge about homosexuality in court, legitimating their tactics on the basis of public’s ostensibly shared knowledge about gay men. Tracking the history of urban vice policing alongside the shifting landscape of popular knowledge about homosexuality, this project examines both the ambivalent place of “expertise” in public debates about sexual deviance in the United States, and the multifaceted origins and repercussions of the lay public’s evolving knowledge about gay communities in the twentieth century.
American Studies

APA, Harvard, Vancouver, ISO, and other styles

22

Burkhardt, Guy Norman. "Population Determinants of Social Change: An Analysis of the Age composition of the United States from 1920 to 1983." PDXScholar, 1988. https://pdxscholar.library.pdx.edu/open_access_etds/1284.

Full text

Abstract:

The purpose of this study is to explain the consequences of a changing age structure on social change in the urban industrialized environment. This analysis determines the impact of the younger to the older labor force aged population on both negative and positive forms of social change behavior. The indices of social behavior to be examined are the deviant behaviors of homicide, suicide and certain innovative behavior associated with patent activity. The specific age composition of the population to be examined is the ratio of young male adults aged 15-34 to those aged 35-64. The analysis of main effects of the model is conducted, controlling for the effects of unemployment and urban growth. These control variables have traditionally been documented as being important factors associated with deviant forms of behavior. However, the more contemporary literature increasingly recognizes the relationship between age and the tendency to act out certain social change behaviors. Most of social change emphasizes "negative" deviant behaviors. This study incorporated two innovative measures related to patents in an attempt to measure "positive" forms of deviant behavior. This strategy is used to determine if positive behavior can be explained by the same independent variables used to account for negative behavior. A multiple linear regression model is used to analyze the hypothesis of the research model. The results show a significant relationship between the age composition of the population and the selected indices of social behavior. As expected, the traditional indices of negative deviant behavior are consistent with the findings of the model. The less traditional indices used to measure innovation also result in positive findings. However, the significance of these latter findings is more modest in comparison to those of the traditional measures of deviant behavior. The implications of this study are that when pressure for opportunity builds in the population due to a heavy proportion of young adults, the prevalence of both positive (innovative) and negative (destructive) behavior increases. These behaviors reflect the need within society to change and adapt to population requirements. These dynamics are heightened as our society becomes more urbanized under the circumstances. The task for social policy makers is how to encourage the positive innovative forms of social change.

APA, Harvard, Vancouver, ISO, and other styles

23

Samelson, Donald. "An empirical investigation of economic consequences of the Tax Reform Act of 1986." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-165448/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Ayres, Soledad Tarka. "Providing providers abortion training for physicians in the United States, 1920-2007 /." [New Haven, Conn. : s.n.], 2008. http://ymtdl.med.yale.edu/theses/available/etd-11212008-105544/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Holley, William T. "Assessing the impact of prison siting on rural economic development." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3351.

Full text

Abstract:

Thesis (Ph.D.)--George Mason University, 2008.
Vita: p. 161. Thesis director: Stephen S. Fuller. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Public Policy. Title from PDF t.p. (viewed Jan. 11, 2009). Includes bibliographical references (p. 156-160). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

26

Wagner, Donald Mark. "Essays on the mobility of goods and people." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0018/NQ56638.pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Smith, Lyndsay Danielle. "A Temperate and Wholesome Beverage| The Defense of the American Beer Industry, 1880-1920." Thesis, Portland State University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10825196.

Full text

Abstract:

For decades prior to National Prohibition, the “liquor question” received attention from various temperance, prohibition, and liquor interest groups. Between 1880 and 1920, these groups gained public interest in their own way. The liquor interests defended their industries against politicians, religious leaders, and social reformers, but ultimately failed. While current historical scholarship links the different liquor industries together, the beer industry constantly worked to distinguish itself from other alcoholic beverages.

To counter threats from anti-alcohol groups, beer industry advocates presented their drink as a wholesome, pure, socially and culturally rich, and economically significant beverage that stood apart from other alcoholic beverages, especially distilled spirits. Alongside these responses, breweries industrialized, reflecting scientific and technological innovations that allowed for modern production, storage, and distribution methods.

Despite popularity and economic successes, the beer industry could not survive the anti-saloon campaigns, the changing nature of the American economy and taxation, political ambitions of the anti-liquor interests, and the influence of the First World War, which brought with it anti-German sentiments. This thesis will uncover the story of the American beer industry’s attempt to adjust to several threats facing it and how beer was ultimately condemned to the same fate as wine and spirits when National Prohibition went into effect.

APA, Harvard, Vancouver, ISO, and other styles

28

Jose, Roberto Siasoco. "Filipino migrant nurses in the United States an analysis of family adjustments and conflicts /." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3426.

Full text

Abstract:

Thesis (M.S.)--George Mason University, 2008.
Vita: p. 135. Thesis director: Kevin Avruch. Submitted in partial fulfillment of the requirements for the degree of Master of Science in Conflict Analysis and Resolution. Title from PDF t.p. (viewed Mar. 16, 2009). Includes bibliographical references (p. 130-134). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

29

Sanders, Marietta E. "Alliance politics in unipolarity." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3150.

Full text

Abstract:

Thesis (M.A.)--George Mason University, 2008.
Vita: p. 95. Thesis director: Colin Dueck. Submitted in partial fulfillment of the requirements for the degree of Master of Arts in Political Science. Title from PDF t.p. (viewed July 8, 2008). Includes bibliographical references (p. 89-94). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

30

Russell-Morris, Brianne. "The logic of welfare reform an analysis of the reauthorization of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 /." Fairfax, VA : George Mason University, 2009. http://hdl.handle.net/1920/4533.

Full text

Abstract:

Thesis (M.A.)--George Mason University, 2009.
Vita: p. 110. Thesis director: Nancy Weiss Hanrahan. Submitted in partial fulfillment of the requirements for the degree of Master of Arts in Interdisciplinary Studies. Title from PDF t.p. (viewed June 10, 2009). Includes bibliographical references (p. 97-109). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

31

Chin, Carol Chuan-loh. "Power, culture, and national identity : the United States, China, and Japan, 1895-1920 /." The Ohio State University, 2001. http://rave.ohiolink.edu/etdc/view?acc_num=osu1486399160104784.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

Full text

Abstract:

Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute 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 multinationals, are using transfer-pricing and cost-allocation policies across international borders to avoid United States income taxes. Generally, testimony before the hearings, limited anecdotal studies, and court case findings have suggested that multinationals do not pay their "fair share". An examination of 336 companies in the chemical industry (STC codes 2800-2899) provided mixed support for the position that multinationals are paying less than their "fair share" of U.S. income taxes. While statistically significant differences were found among the three groups for the cost-ofgood-sold (COGS) ratio (after developmental stage enterprises were removed) and for the worldwide net-profit ratio, no Statistically significant differences were found for tax-rate measures (worldwide effective income tax rate, worldwide effective operating income tax rate, and U.S. effective operating income tax rate) or for the return measures (worldwide return on assets, worldwide operating return on assets, and U.S. operating return on assets). When multinationals (U.S.-controlled and foreign-controlled combined to form a single group) were compared to domestic companies, statistically significant differences were found only for the COGS ratio. When U.S. multinationals were restricted to those companies with 50% or more of both their net sales and average total assets abroad, statistically Significant differences were found for the operating income ratios (both U.S. and worldwide) and for the worldwide net profit ratio, but such differences were found neither for the COGS ratio, the effective-income-tax-rate measures, nor for the return measures. Complicating the issue were: (1) the presence of developing stage enterprises and foreign parent companies among the total group; (2) the use of a 10% cutoff in ownership and operations to determine whether a company is or is not a multinational; and (3) the absence of access to tax or accounting records, resulting in the need to use secondary sources for data. One suggestion for simplifying the transfer-pricing issue is the adoption of a method of formulary apportionment. Ina comparison of the amount of income allocated to U.S. operations under current methods (either specific allocation Or separate accounting) and the amount that would have been allocated under formulary apportionment methods no significant differences were found, suggesting that such a method is worthy of further study.
Ph. D.

APA, Harvard, Vancouver, ISO, and other styles

34

Seager, Michael Allen. "Placing civilization progressive colonialism in health & education from America to the Philippines, 1899-1920 /." Diss., [Riverside, Calif.] : University of California, Riverside, 2009. http://proquest.umi.com/pqdweb?index=3&did=1957340901&SrchMode=5&Fmt=2&retrieveGroup=0&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1269450997&clientId=48051.

Full text

Abstract:

Thesis (Ph. D.)--University of California, Riverside, 2009.
Includes abstract. Available via ProQuest Digital Dissertations. Title from first page of PDF file (viewed March 24, 2010). Includes bibliographical references (p. 440-461). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

35

Streator, Campbell. ""Pig-Sawce" and Politics: The History of Barbecue as a Political Institution in the United States." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1920.

Full text

Abstract:

This thesis examines the history of barbecue as a political institution in the United States. It pulls from a wide variety of cultural and political sources to trace the story of barbecue’s evolution in America from cooking structure to social gathering, and addresses barbecue’s varied political meanings and implementations from before the American Revolution through the twentieth century. Along the way, it discusses the ways in which barbecue as a political institution has been used to cultivate an American identity, played a role in the development of personality driven politics in the United States, and found itself at the center of debates over race and equality in America.

APA, Harvard, Vancouver, ISO, and other styles

36

Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

Full text

Abstract:

The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.

APA, Harvard, Vancouver, ISO, and other styles

37

McClenny, R. Lorraine. "Changing taxpayer attitudes and increasing taxpayer compliance : the role of individual differences in taxpayers /." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-170817/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Stewart, Duncan Chaz. "Investigating Cable: the Potential and Actual Value of PEG & Franchise Fees." PDXScholar, 2017. https://pdxscholar.library.pdx.edu/open_access_etds/3831.

Full text

Abstract:

Cable Franchise Fees and PEG Fees function as key resources to the longevity of local media. Critics of the fees suggest that revenue earned from them is misplaced, and/or misused. This research examines the budgets of twenty US cities to determine how much money cities are collecting from these fees and where these funds are spent in an attempt to determine if the actual usages of Franchise and PEG Fee revenue corresponds to their theoretical benefits.

APA, Harvard, Vancouver, ISO, and other styles

39

Block, William Clarence. "'A princely gift indeed': agricultural opportunity and marriage in the United States, 1850-1920 /." Diss., ON-CAMPUS Access For University of Minnesota, Twin Cities Click on "Connect to Digital Dissertations", 2000. http://www.lib.umn.edu/articles/proquest.phtml.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Saleuddin, Rasheed. "The United States Federal Government and the making of modern futures markets, 1920-1936." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/267875.

Full text

Abstract:

In 1921, 1924 and 1929-1934, markets for the future delivery of wheat went through periods of extreme volatility and/or significant depression, and in all three cases there were significant and long-lasting changes to both the institutional and regulatory framework of these Chicago-dominated grain markets. There was no real change after these key reforms until 1974, while indeed much of the original regulatory and market innovation remains. The result of the severe depression of 1921 was the Futures Trading Act of 1921. In 1924-25, the so-called ‘Cutten corner’ market turmoil was followed by three key institutional innovations brought about in 1926 by US federal government coercion of the grain futures trading industry in collusion with industry leaders. The Great Depression gave birth to the 1936 Commodity Exchange Act. This Act was based on research done by the government and/or with government-mandated evidence that essentially saw the small grain gambler as needing protection from the grain futures industry, and was pushed through by a coalition of farmers’ organisations and the agency responsible for the 1922 Act’s administration. The government demanded information that was begrudgingly provided, and the studies of this data formed the basis of a political and intellectual justification of the usefulness of futures markets to the marketing of farm products that influenced the Act of 1936 and – more importantly - continues to today. My key thesis is that government worked closely with the futures industry to the extent that the agency was captured by special interests for much of the interwar period, and I claim that government intervention was responsible for the essential changes that assured the dominance of futures markets, with the Chicago Board of Trade as their hub. The lasting institutions created in the 1920s and 1930s continue to immensely influence the financial markets of today, including being incorporated into the Dodd-Frank Act of 2010. My study differs from the accepted account that sees federal regulation as an irrational ‘populist’ attempt at controlling or even banning the markets, with the new institutions developed during the interwar period as the result of effective industry self-regulation in spite of state interference. The findings are based on a theory-driven reading of archives of the Chicago Board of Trade, its regulator the Grain Futures Administration, and the other key government agencies engaging with the grain trade, the USDA, the Federal Farm Board and the Federal Trade Commission. The approach here differs from the accepted accounts in that it is based mostly on my archival work, including the newly reorganised (in 2014) Chicago Board of Trade archive, rather than on public sources such as Congressional hearings and newspaper stories.

APA, Harvard, Vancouver, ISO, and other styles

41

Barber, Joel Raymond. "Tax effects and term structure measurement." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184815.

Full text

Abstract:

For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that the after-tax term structure and implied tax rates may be different across different sets of bonds. The objective of this study is to test empirically for tax-induced clienteles in the market for government bonds with a regression methodology. Nonlinear least squares is used to simultaneously estimate the after-tax term structure and the corresponding implied tax rates. The estimation is performed on each group separately and on the entire sample. The null hypothesis is that the sets of parameters describing the after-tax term structure are equal across the groups. The alternative hypothesis, which will be termed the tax clientele hypothesis, is that sets of parameters are not equal across the groups.

APA, Harvard, Vancouver, ISO, and other styles

42

Soriano, Melissa. "Estimation of soil moisture in the southern united states in 2003 using multi-satellite remote sensing measurements." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3361.

Full text

Abstract:

Thesis (M.S.)--George Mason University, 2008.
Vita: p. 65. Thesis director: John Qu. Submitted in partial fulfillment of the requirements for the degree of Master of Science in Earth System Science. Title from PDF t.p. (viewed Jan. 11, 2009). Includes bibliographical references (p. 59-64). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

43

Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

Full text

Abstract:

The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the grantor) who has voluntarily capitalised it with value. Differences of tax treatment, particularly in the attribution of trust income, recognition of trust residence and treatment of distributions, contribute to international outcomes of non-taxation or double taxation. The thesis has three aims: first, to identify the principles by which countries tax trust-related income, taking as the basis for this inquiry the tax laws of Australia, the United States, the United Kingdom and New Zealand; secondly, to identify unintended international non-taxation and double taxation associated with the use of a trust in treaty and non-treaty situations; and thirdly, to propose principles of tax and treaty design that can be incorporated into the existing international tax order in response to the problems so identified. Tax treaty analysis is undertaken by reference to the OECD Model and, where it has been found useful, the treaty practice of particular countries. Relevant work of the OECD/G20 BEPS project is also considered, particularly relating to hybrid entities and treaties. This is the first systematic structural study of international trust taxation that takes account of differential transparency and the role of the grantor. It is also the first study to address the transparent entity clause of the OECD Model and other recommendations of the BEPS project in relation to trusts.

APA, Harvard, Vancouver, ISO, and other styles

44

Poff, J. Kent. "An economic analysis of uniform capitalization of inventory costs under §263A of the Internal Revenue Code of 1986." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37754.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Ramsey, Paul J. "A polyglot boardinghouse a history of public bilingual schooling in the United States, 1840-1920 /." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3307564.

Full text

Abstract:

Thesis (Ph. D.)--Indiana University, Dept. of Educational Leadership and Policy Studies, 2008.
Title from PDF t.p. (viewed Dec. 9, 2008). Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1706. Adviser: Andrea Walton.

APA, Harvard, Vancouver, ISO, and other styles

46

Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

Full text

Abstract:

Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.
Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.

APA, Harvard, Vancouver, ISO, and other styles

47

Smith, Gordon R. "The effect of a generalized appreciation of East Asian currencies on exports from China." Fairfax, VA : George Mason University, 2008. http://hdl.handle.net/1920/3215.

Full text

Abstract:

Thesis (Ph.D.)--George Mason University, 2008.
Vita: p. 131. Thesis director: Willem Thorbecke. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Economics. Title from PDF t.p. (viewed Aug. 28, 2008). Includes bibliographical references (p. 123-130). Also issued in print.

APA, Harvard, Vancouver, ISO, and other styles

48

Mullan, Michael Leigh. "Opposition, Discipline and Culture: The Civic World of the Irish and Italians in Philadelphia, 1880-1920." Diss., Temple University Libraries, 2009. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/72117.

Full text

Abstract:

History
Ph.D.
One of the stock assumptions that inhabits our understanding of the history of 19th- and early 20th-century immigration to an industrializing America is the wretchedness of the new immigrant laborers. The waves of new Americans from impoverished rural zones of emigration that swept into the nation were thought to be simple, rural people of limited skill for an advanced economy, unschooled in the norms of civic life, ignorant of democratic processes. Oscar Handlin was the original architect of this view; he saw the new ethnic groups as unsophisticated pre-moderns, and, as "peasants, they had not the background or skills to make their way in the economy of the New World." Whatever progress the new ethnic groups achieved in cultural and civic matters was attributable to learning and adapting to American influence, a process of assimilation that instilled social discipline in personal and public life and an appreciation for American democracy. This study challenges this assumption and relocates the locus of investigation overseas, to transnational sources of civic life in the pre-emigration lands of Ireland and South/Central Italy to explain the rapid rise and proliferation of ethnic voluntary associations in the late 1800s, early 1900s. The empirical universe is the Irish and Italians of Philadelphia; the time frame is 1880-1920, and the social site of investigation and analysis is the vibrant community life of ethnic voluntary associations the Irish and Italians constructed. This study also challenges a reading of the Irish associations in Philadelphia as little more than neighborhood clubs peopled by an aspiring upper strata of the Irish American community reaching for bourgeois values. This work suggests that the associations were populated by the working class, many born in Ireland, that substituted an ethic of solidarity for individual achievement values, a communal opposition to symbols of past oppression and agents of privilege. The Irish Americans of Philadelphia had cultural advantages prior to emigration, and they capitalized on this stock of common knowledge absorbed in native Ireland to transfer the norms, methods and moral codes of behavior from the Irish Friendly Society to the Irish American Beneficial Association of Philadelphia. However closely the Irish of Philadelphia followed the original transatlantic model, they ultimately molded their own style of ethnic association that elevated humanitarian communal values and constructed their civic life on a scaffolding of stable financial reasoning backed by a solid group discipline. The region of Abruzzo in South/Central Italy sent a disproportionate share of its rural people to Philadelphia in a massive chain migration that formed the Italian colony of South Philadelphia in the early 1900s. The Abruzzesse were a mountainous people defined by their rocky hilltop topography and a hard heritage derived from eking out an existence working rocky soil or shepherding; this was a mobile population cultured in the tradition of seasonal migration within Europe as the small farmers and rural laborers often spent months away from home in search of work to support their family and home. The rural proletariat of Abruzzo that eventually settled in Philadelphia also arrived with a rich civic heritage firmly intact, and the Italians capitalized on their knowledge and experience of an advanced civic culture based in local mutual aid to establish beneficial associations in Italian Philadelphia. In the process of following transatlantic models and in creating their own life, these ethnic groups constructed a collective consciousness mediated through the immediate community and educational mission of the ethnic associations. For the Irish, the association became the protective institution for a world view that defined Irish identity within the Diaspora as a community of exiles torn from cherished rural locations, a people bent on maintaining a vigilant eye on enemies such as the occupying British state in Ireland, on Irish landlordism and anti-Catholic agents in America, ever supportive of Irish nationalism. This consciousness grafted all kinds of imaginary symbols to its base, including race, a Social Darwinistic rendering of the Celtic type as superior to the Anglo Saxon, and a matrix of factors that conflated social class, nationalism, and sentimental remembrance into a hard opposition leveled at all forms of illegitimate privilege. The Italians were a mobile people of the mountains loyal to family and land, schooled in the rigors of migration, backed by the civic institutions of self-help they constructed in their agricultural towns; they were not burdened by the weight of sentimental nationalism as the Irish were in their Diaspora. Yet, during Italy's time of crisis during World War I, the Italian Americans of Philadelphia awakened national leanings and constructed a movement of national support for failing Italy. The Italian American associations of South Philadelphia came alive to sponsor financial and moral support for Italy at war, and a renewed Italian imperialism in the immediate post-war years. Thus, as the Irish and Italians drew on their old-world methods to create new civic institutions in Philadelphia, they also constructed separate ethnic identities and an active community, a vibrant energy that made industrial Philadelphia the home of the American voluntary association.
Temple University--Theses

APA, Harvard, Vancouver, ISO, and other styles

49

Walden, John B. "Combined federal-state death tax implications for nonindustrial private forest landowners in the United States." Thesis, Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/94488.

Full text

Abstract:

Generally, death taxes are a social instrument used to break up large quantities of wealth in this country. They are intended to act as a pressure relief valve and prevent wealth concentration in the hands of a small number of individuals. Because the objectives and goals of individuals may be quite different from society, forest landowners are one group who face potentially serious problems due to death taxes. Illiquidity, low cash flows and credit problems can cause difficulties for heirs of forest land. Death taxes are examined from a historical, legal and economic perspective. Specifically, this study focuses on the implications of both federal and state death taxes on private forest landowners. Particular attention is paid to changes which have occurred because of the 1981 Economic Recovery Tax Act (ERTA). Provisions which are designed to give estate tax relief to nonindustrial private forest landowners are also examined. Study results show that federal death taxes are not reducing wealth concentration. It is also shown that through proper planning, estate taxes at the federal level can be eliminated. The state death tax burden can be substantial however, and must still be considered, even though many states have substantially eased their laws following ERTA. Proper planning, particularly when forest land is involved, should include both spouses. Finally, note that special provisions designed to give estate tax relief to farm and woodland owners have fallen short of this goal, primarily because of the complex regulations which are involved.
M.S.

APA, Harvard, Vancouver, ISO, and other styles

50

Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.

Full text

Abstract:

The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point of an exodus of corporations to tax havens. This paper will begin by analyzing inversions, from both a corporate view and a government view. It will delve into why inversions have become so prevalent today. This paper will offer a proposal to prevent unfair inversion practices by U.S. corporations and make suggestions to remove the root of the problem: a high corporate tax rate. Ultimately, this paper will conclude that an adaption of the current inversion prevention provision combined with lower taxes will not only benefit the U.S. corporations, it will maintain the current government tax revenue received from corporations, and increase cash flow into the United States.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Taxation, United States, 1920'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles