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Chui, Alice Pui Ling. "Taxation and dividends." Thesis, University of Manchester, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629932.
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This research investigates the influence of personal taxes on the valuation of dividends in the UK. Hitherto most empirical studies on personal taxes and dividends have used US data with conflicting and inconclusive results. UK data has more potential for illuminating the issue because the UK has had several substantial reforms in tax policy. The empirical models tested by this study are derived from a well-defined theoretical version of the capital asset pricing model incorporating personal taxes. The research also attempts to overcome some of the difficulties encountered in constructing a well-specified econometric model: finding a correct measure of expected dividend yield for individual securities; biases due to heteroscedasticity; measurement error; and information effects. Methods of instrumental variables and generalized least squares are used to deal with some of the estimation problems. This study reports affirmative evidence that taxes significantly affect the equilibrium relationship between returns and dividend yields.
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Hirte, Georg, and Hyok-Joo Rhee. "Regulation versus Taxation." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-210925.
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We examine the working mechanisms and efficiencies of zoning (regulation of floor area ratios and land-use types) and fiscal instruments (tolls, property taxes, and income transfer), and extend the instrument choice theory to include the congestion of road and nonroad infrastructure. We show that in the spatial model with heterogeneous households the standard first-best instruments do not work because they trigger distortion of spatial allocations. In addition, because of the household heterogeneity and real estate market distortions, zoning could be less efficient than, as efficient as, or more efficient than pricing instruments. However, when the zoning enacted deviates from the optimum, zoning not only becomes inferior to congestion charges but is also likely to reduce welfare. In addition, we provide a global platform that extends the instrument choice theory of pollution control to include various types of externalities and a wide range of discrete policy deviations for any reasons beyond cost–benefit uncertainties.
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Alves, Cassiano Breno Machado. "Essays on taxation and regulation: variational approach, couples taxation, and dynamic procurement." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/23928.
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Esta tese coleciona 3 dos projetos por mim desenvolvidos durante meu período de doutoramento na Escola de Pós Graduação em Economia da Fundação Getulio Vargas. No primeiro capítulo apresento um artigo que nasce da percepção que métodos variacionais levam à formulas para a estrutura tributária ótima que podem não ser válidas em ambientes mais complexos. Para ilustrar tal ponto desenvolvemos um modelo no qual a falta de ordenação da característica não observada pelo governo gera uma não validade das condições inerentes à aplicação de métodos variacionais. No segundo capítulo apresento o estudo do desenho ótimo da estrutura tributária em uma economia formada por casais levando em conta o processo decisório dentro do domicílio. Neste artigo mostramos o impacto na estrutura tributária ótima quando o planejador social toma a utilidade de cada indivíduo, ao invés da utilidade agregada do domicílio, como unidade básica na formulação do seu critério de bem-estar. A terceira parte aborda o problema de regulação em um ambiente dinâmico e discute como o fenômeno conhecido como o ratchet effect é afetado ao se permitir tipos randômicos em uma relação entre um regulador (principal) e firma licitante (agent) na qual o primeiro não pode se comprometer a contratos de longo prazo. Neste caso toda informação revelada influencia os novos termos desta relação.
This thesis contains 3 articles developed as a partial requirement for the degree of Doctor in Economics at Escola de P´os Gradua¸c˜ao em Economia from Getulio Vargas Foundation. In the first chapter, I present a paper disscuss situations where the variational method fails to identify the Optmal tax system. This paper is co-authored with my advisors Carlos E. da Costa e Humberto Moreira. In the second chapter, we study the feature of an optimal tax system when we take the family structure in account. This article is also co-authored with my advisors and Felipe Lobel a student in this same department. In the last chapter, we study the problem of regulating a firm in a dinamic environment and we study how the ratchet effect changes when the type of agent is a random variable.
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Cook, Kirsten Abram. "Three essays on taxation." Thesis, [College Station, Tex. : Texas A&M University, 2007. http://hdl.handle.net/1969.1/ETD-TAMU-1396.
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Heikkila, Eric John. "Housing demand and taxation." Thesis, University of British Columbia, 1986. http://hdl.handle.net/2429/27109.
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This dissertation has two primary objectives: (1) to develop and test empirically a model of housing demand complete with tenure choice and moving costs, and (2) to demonstrate how this model can be used to evaluate alternative housing-related tax changes.
The proposal evaluated here is the introduction of mortage interest deductibility in Canada. Similar income tax deductions have long been in effect in the United States and Great Britain. However, this model rejects the proposal on both equity and efficiency grounds.
The housing demand model was tested empirically using a sample of households from the Toronto metropolitan area. These results confirm that transactions costs and other barriers to residential mobility are a vital component of the households' decision-making process.
This key empirical result is not only important in the context of the demand for housing. It also impinges on the equity and efficiency of proposed tax changes. It is shown in this thesis that the deadweight loss attributable to mortgage interest subsidies are not as severe as has sometimes been claimed, particularly in the short run. The reason is that subsidies are effectively transformed into lump sum grants when residential immobility is high. And there is no deadweight loss due to lump sum grants.
The main findings of this thesis may therefore be summarized as follows: (1) the housing demand decision is best understood when barriers to residential mobility are modelled explicitly, and (2) the presence of these barriers must be taken into consideration when calculating the short run welfare implications of proposed housing-related tax changes.Arts, Faculty of
Vancouver School of Economics
Graduate
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Gumpert, Anna. "Knowledge, organization and taxation." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-180381.
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Luna, David Juarez. "Democracy, taxation and ideology." Thesis, University of Essex, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.573740.
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This thesis focuses on understanding the impact of different factors on affecting the tax rate in a democracy. The first model traces the influence of ideology on determining the tax rate in the presence of political competition. The main outcome is that when the salience of the ideology increases, the cohort of voters with the median ideological view become the swing voters and the equilibrium tax rate is then designed to benefit that cohort of voters. The second model focuses on the impact of inner group altruism on taxation. It establishes that, in a democracy, a minority elite, where altruism is present among its members, will be more influential and the equilibrium policy may reflect more the preferences of those elite. There are two main analytical results. First, the social group that exhibits higher inner altruism prefers a lower tax rate. Then the higher the inner altruism the rich exhibit, the lower is the tax rate they enjoy. Second, if both social groups increase their inner altruism by the same amount, then the equilibrium tax rate reduces. The third model makes precise the relationship between inequality of income and a social security tax rate. The model proposes a stationary overlapping- generations economy, in which all individuals currently alive vote every period on social security. There is ideology diversity. The main analytical result is that, in equilibrium, the generation that is less ideological benefits from lower inequality of income. We find that the less ideological generation enjoys a larger allocation of consumption and pushes the size of social security to be in its own favour.
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Xing, Jing. "Taxation, investment and growth." Thesis, University of Oxford, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.560524.
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This thesis investigates empirically the effects of taxation policy on invest- ment and growth. Chapter 1 analyses whether there is any link between the structure of the tax system and the level of income per capita in the long run. Our specification closely follows that of Arnold et al. (2011), measuring tax structure using the shares of different taxes in total revenue. However, based on panel data for 17 OECD countries over the period 1970-2004, we do not find a robust ranking of different types of taxes in terms of their effects on the long-run level of income per capita, as this previous study suggested. In Chapter 2, we estimate the long-run elasticity of the capital stock with respect to the user cost of capital by combining industry-level panel data from the EU KLEMS database with tax variables provided by the Oxford University Centre for Business Taxation for 13 OECD countries over the period 1982-2007. Our estimated long-run user cost elasticity is significantly different from zero and close to -1, suggesting that aggregate investment is highly responsive to tax incentives summarised by the tax-adjusted user cost of capital. In Chapter 3, we estimate the long-run elasticity of capital with respect to the user cost using firm-level panel data from the Amadeus database for 9 countries over the period 1999-2008. Consistent with our findings in Chapter 2, we estimate a substantial long-run u~er cost elasticity which is significantly different from zero and close to -1. The main empirical results in both Chapters 2 and 3 are found to be robust to a wide range of econometric issues and different model specifications.
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Hilmer, Michael. "Taxing managers’ bonuses Taxation." Diss., Ludwig-Maximilians-Universität München, 2015. http://nbn-resolving.de/urn:nbn:de:bvb:19-182588.
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Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.
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Habu, Katarzyna. "Essays on corporate taxation." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:bee1da7f-dd85-482e-8e46-a70c13669cfc.
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This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature. The first two chapters analyze the corporate tax payments of companies residing in the United Kingdom using confidential corporate tax returns data. Chapter 1 focuses on comparisons between various company-ownership types, distinguishing in particular between multinational and domestic companies. I find that multinational companies, in spite of constituting only 3 percent of the population of UK companies, pay the majority of UK corporation tax, around 55 percent on average, during the period 2000 - 2011. However, multinational companies pay a very small amount of tax relative to their size, in comparison to domestic companies, and the share of UK corporation tax paid by multinational companies has declined over the period. Chapter 2 shows that there are systematic differences in how much taxable profits multinational and domestic companies report. Specifically, using comparable samples selected by propensity score matching, I estimate that UK subsidiaries of foreign multinationals report a 50 percent lower ratio of taxable profits to total assets than comparable domestic standalones. This difference is almost entirely attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits (59.2 percent) than domestic standalones (27.5 percent). A high share of foreign multinational subsidiaries are found to report zero taxable profits persistently over time, and high leverage is found to play an important role in producing this outcome. This suggests a very aggressive form of profit shifting for many of these foreign multinational companies. Chapter 3 investigates how investment responds to tax incentives. In particular, using the announcement and subsequent implementation of an exogenous tax reform in Canada as a quasi-natural experiment, I consider the effect of a temporary and unexpected increase in the cost of capital for a group of firms (income trusts) which had (for tax reasons) limited availability of retained earnings as a source of finance for investment. I show that these firms did not respond to the cost of capital increase during the period when they had limited availability of retained earnings. In turn, a subsequent increase in the availability of internal finance, prompted by the implementation of the tax reform in 2011, is shown to increase their investment substantially. These findings suggest that financing constraints on investment may have been binding for these firms. Chapter 4 discusses the exchange of tax information between tax havens and OECD countries. Together with Clemens Fuest, we analyze how tax havens have chosen their partner countries to sign tax information exchange agreements (TIEAs) with and hence comply with OECD standards. We find that tax havens have on average signed more TIEAs with countries to which they have stronger economic links. However, this does not mean that they exchange tax information with all important partner countries.
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Reis, Catarina (Catarina Luis Monteiro dos). "Essays on optimal taxation." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39720.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2007.Includes bibliographical references (p. 107-110).
This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the long run. The government will follow the optimal plan as long as its debt is low enough, which implies that the lack of commitment may lead to some asset accumulation in the short run. Chapter 2 determines the optimal tax schedule when education is endogenous and observable, in a setting where agents have heterogeneous abilities. It finds that, for each ability level, it is optimal to subsidize monetary educational costs at the same marginal rate at which income is being taxed. Chapter 3 finds that when entrepreneurial labor income cannot be observed separately from capital income, then it is optimal to have positive capital taxation in the long run. Chapter 4 finds that if human capital expenses are unobservable, then in the optimal plan human capital accumulation will be distorted in the long run.
by Catarina Reis.
Ph.D.
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Liberini, Federica. "Essays on corporate taxation." Thesis, University of Warwick, 2013. http://wrap.warwick.ac.uk/58308/.
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Chirvi, Malte. "Four Essays on Taxation." Doctoral thesis, Humboldt-Universität zu Berlin, 2020. http://dx.doi.org/10.18452/21122.
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Die vorliegende Arbeit besteht aus vier Aufsätzen zum Thema Besteuerung, welche sich in drei Themenblöcke unterteilen lassen: Die ersten beiden Aufsätze dieser Arbeit (Maiterth/Chirvi 2015 sowie Chirvi 2019) widmen sich dem deutschen Ehegattensplitting, der dritte Beitrag (Chirvi/Maiterth 2019) behandelt die Besteuerung gesetzlicher Renten in Deutschland und der vierte Aufsatz (Chirvi/Schneider 2019) untersucht Präferenzen bzgl. der Besteuerung von Vermögen in den USA. Eine Aufteilung anhand der behandelten Steuerarten macht die Arbeit noch übersichtlicher: So behandeln die ersten drei Aufsätze jeweils Aspekte der Einkommensteuer, während sich der vierte Beitrag verschiedenen Arten der Vermögensbesteuerung widmet. Es lässt sich ergänzen, dass die Aufsätze zur Einkommensteuer sehr eng mit dem deutschen Steuerrecht verbunden sind. Sie beschäftigen sich mit existierenden Regelungen (§ 26 sowie 32a EStG zum Ehegattensplitting bzw. § 10 sowie 22 EStG zur Rentenbesteuerung) und deren Auswirkungen. Dies gilt insbesondere für die Beiträge Maiterth/Chirvi (2015), in dem ein Forschungs- und Rechtsprechungsüberblick zum Thema Ehegattensplitting geliefert wird, sowie Chirvi/Maiterth (2019), in dem eine potentielle Doppel- oder Minderbesteuerung gesetzlicher Renten durch das AltEinkG untersucht wird. Der Aufsatz Chirvi (2019) untersucht Arbeitsangebotswirkungen des Ehegattensplittings und ist daher etwas weniger eng mit dem deutschen Recht verknüpft, da sich zumindest ähnliche Regelungen auch in anderen Ländern finden. Der Beitrag zur Vermögensbesteuerung, Chirvi/Schneider (2019), untersucht dagegen Präferenzen in Bezug auf – bis auf die Nachlasssteuer („estate tax“) – nicht existierende Vermögensteuern in den USA.
Zwei der Aufsätze wurden in der Zeitschrift Steuer und Wirtschaft publiziert, die anderen beiden wurden in der arqus Working-Paper-Reihe veröffentlicht.This dissertation consists of four papers on taxation that can be divided into three different subject areas: The first and the second paper (Maiterth/Chirvi 2015 as well as Chirvi 2019) deal with the ‘income splitting’, i.e. the taxation of married couples in Germany. The third paper (Chirvi/Maiterth 2019) analyzes effects of a reform regarding the transition to downstream taxation of public pensions. Finally, the last paper (Chirvi/Schneider 2019) examines preferences for the taxation of wealth in the United States. While the first three papers analyze (the effects of) specific regulations within the German income tax code (income splitting in Art. 26 and 32a of the German income tax code; the taxation of public pensions in Art. 10 and 22 of German income tax code), the fourth essay is about partially hypothetical types of capital taxation. Maiterth/Chirvi (2015) review the literature on the topic in the areas of public economics, business taxation and tax law and compile arguments for and against the income splitting. As many researchers point out that the income splitting may lead to disincentives for married women to work, Chirvi (2019) empirically analyzes its labor supply effects based on a new approach. Chirvi/Maiterth (2019) evaluate whether the AltEinkG, a reform that lead to a successive transition to downstream taxation, results in under- or double taxation of public pensions in Germany. They develop a measure and subsequently estimate potential under- or double taxation based on official income tax data. Chirvi/Schneider (2019) are interested in preferences regarding capital taxation and conduct a survey-experiment on mTurk to reveal whether preferences depend on the type of tax and/or attributes of assets and personal characteristics. Two of these papers have already been published in the scientific journal Steuer und Wirtschaft, the others can be found in the arqus working-paper series.
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Lockwood, Benjamin B. "Essays in Optimal Taxation." Thesis, Harvard University, 2016. http://nrs.harvard.edu/urn-3:HUL.InstRepos:33493471.
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Policy often differs from the recommendations of theoretical optimal tax models in substantial and enduring ways. Such differences are sometimes surely because policy is suboptimal; however they may also be driven by alternative objectives which shape policy in practice, but which do not appear in the benchmark theoretical model. This dissertation considers three cases of such alternative objectives. The first chapter supposes that work subsidies like the Earned Income Tax Credit may be justified by corrective considerations, rather than the usual redistributive rationale for income taxation, if people are present biased and some benefits from work are delayed. The second chapter explores the role of income taxes in directing talented individuals into professions which are beneficial for the rest of society, such as teaching or medical research, and away from professions with negative externalities. The third paper considers the common concern that "sin taxes" on harmful goods—such as cigarettes or soda—are regressive, by incorporating redistributive concerns into a model of optimal corrective commodity taxation.Business Economics
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Stelloh, M., and E. Stack. "Taxation and electronic commerce." Southern African Accounting Association 2008 Biennial Conference, 2008. http://hdl.handle.net/10962/d1004611.
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Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax bases and systems in order to achieve this. In this research the impact of e-commerce on the imposition of income tax was briefly referred to and four different proposals for levying value-added tax or sales tax were analysed in order to compare the advantages and disadvantages of each and to determine which system would most adequately address the needs of e-commerce. Certain modifications and additions to the proposed systems have been suggested in order to satisfy the specific needs of the South African tax system, while still taking other countries’ tax systems into account. Using Amazon.com Inc. and Skype Technologies South Africa Limited as examples, it is demonstrated how the new amended system will work. It was found that the proposed systems and the system adapted to meet the South African needs would, with a few relatively minor changes to the Value-Added Tax legislation, be suitable for the purposes of imposing value-added tax on e-commerce transactions.
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Rendahl, Pernilla. "Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C e-commerce /." Jönköping : Jönköping International Business School, Jönköping University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6603.
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Sims, Theodore S. (Theodore Stuart). "Taxation, optimization, and the January seasonal effect (and other essays in taxation and finance." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11396.
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Littler, Stephen William. "Dirty business : taxation and the corporate social irresponsibility of accountancy firms offering taxation services." Thesis, University of the West of Scotland, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.734167.
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Dischinger, Matthias. "Multinational Enterprises and Corporate Taxation." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-111476.
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Lichtenberg, Julia. "Corporate Taxation of Heterogeneous Firms." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-111740.
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Paulus, Agnes Theodora Gerarda. "The feasibility of ecological taxation." Maastricht : Maastricht : Rijksuniversiteit Limburg ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=5803.
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Hermeling, Claudia. "Optimal taxation with human capital." Berlin dissertation.de, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2862977&prov=M&dok_var=1&dok_ext=htm.
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Engström, Per. "Optimal taxation in search equilibrium /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Univ, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-3583.
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El-Ganainy, Asmaa Adel. "Essays on Value-Added Taxation." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_diss/12.
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This dissertation evaluates the empirical relation between the value-added tax (VAT) and the level of aggregate consumption. Furthermore, it develops a theoretical framework and an empirical analysis to study the impact of the VAT, as a form of taxing consumption, on capital accumulation, productivity growth, and overall economic growth. While recent theoretical work shows that the VAT may boost capital accumulation and growth by encouraging more savings, we find that the net impact of consumption taxes on growth and its sources is theoretically ambiguous, and depends on the interaction between utility parameters, the interest rate, and the tax structure. Moreover, we develop a theoretical model to study the tax design problem in order to rationalize the observed variation in effective VAT rates over time in our sample. This framework considers both equity and efficiency as important factors determining optimal tax structure, and we identify conditions under which taxes could be evolving or constant over time. Empirically, we use a panel of 15 European Union countries and employ the recently developed GMM dynamic panel techniques. After controlling for the potential biases associated with persistence, endogeneity, simultaneity, measurement error, omitted variables, and unobserved country-specific effects, we find that (i) the VAT exerts a negative impact on the level of aggregate consumption, (ii) the VAT affects physical capital accumulation positively, which feeds through to overall GDP growth, and (iii) productivity growth seems to be a less relevant channel for the VAT to influence economic growth.
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Eleftheriou, Konstantinos. "The Taxation of Mobile Workers." Thesis, University of Essex, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.485337.
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This dissertation consists of three substantive essays on public economics, each corresponding to a chapter. In the first essay, a two-sector search model of labour market where in the one sector firms evade profit taxes (underground economy) is developed. A comparative static analysis has been employed in order to test the impact of cOIporate taxation on unemployment, occupational choice ofindividuals, mix of jobs, welfare of agents and the size of infOIDlal sector. The findings suggest that profit, severance (firing) and payroll taxation have the same effects on the above economic variables. However, if a condition which connects the elasticity of the arrival rate of jobs with respect to labour market tightness, with the rate of the elasticities of labour market tightness and of the fraction of vacancies in the fOIDlal sector with respect to corporate taxation does not hold, then the number of individuals searching for jobs only in the informal sector decreases with profit taxes. Moreover, if the aforementioned condition holds, then the welfare ofthe underground sector 'oriented' individuals (search only for informal sector jobs) increases with corporate taxation. In the second essay, an extension of the traditional Roy model so as to incorporate the existence of search frictions is proposed. Then the efficiency of model is tested under the existence of the standard Hosios condition. The results show that a new kind of externality whichis relatedwith the match acceptance probabilities arises and therefore Hosios condition fails to guarantee efficiency. Policies which subsidize employment and aim at the job specialization ofindividuals, Win equate the social with the private market outcome. Finally, the third essay study the effect of tax competition on the level of taxes and on the provision ofpublic goods. More specifically, a simple interregional model is constructed. One ofthe regions has zerttaxes and therefore does not provide public goods. This region can be characterized as a rural area. Our analysis show that the income differentials of the individuals who choose to live and work in the zero tax region influence the result of tCl:X competition. If there is (no) income inequality in the rural population then tax competition leads to inefficiently high (low) taxes and overprovision (undeIprovision) of public good. Moreover when there are no wage differentials among rural workers and the wage they receive is relatively low, then policies which aim at their specialization will reduce rural depopulation.
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Hynes, B. R. "Mineral taxation : a comparative analysis." Thesis, University of Nottingham, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292260.
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Porter, Lynda. "Taxation and the multinational enterprise." Thesis, University of Bath, 2004. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.715243.
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Hogan, Vincent (Vincent Peter). "Labor supply, taxation and unemployment." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/10313.
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Edgerton, Jesse (Jesse James). "Essays on taxation and investment." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49537.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2009.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (p. 141-147).
This thesis consists of three essays that examine the impact of tax policy on firms' decisions to invest in productive capital. The first chapter uses newly-collected data on transaction prices of used construction machinery to examine the impact and incidence of recent tax incentives for investment. Theory predicts that incentives applying only to new investment should drive a wedge equal to the value of the incentives between the prices of new machines and equally productive used machines. The estimated effect of recent "bonus depreciation" incentives on the size of this wedge is close to zero. The total supply of machines, however, is highly price elastic. Together, these results suggest that the effectiveness of tax incentives that succeeded in stimulating investment demand would not be blunted by inelastic supply, but that the most recent set of tax incentives did little to stimulate investment demand. The second chapter documents the prevalence of losses among US corporations in recent years and examines their implications for the effectiveness of tax incentives for investment. Results suggest that asymmetries in the corporate tax code made recent bonus depreciation tax incentives about 5% less effective than they otherwise would have been. Recent declines in the ratio of cash flows to assets made bonus depreciation as much as 24% less effective than it otherwise would have been. Thus, recent losses can explain only part of the observed ineffectiveness of bonus depreciation.
(cont.) The final chapter estimates the response of dividend payouts to a 2003 dividend tax cut using a new control group of unaffected firms. Dividend payouts by real estate investment trusts rose sharply following the tax cut, even though REIT dividends did not benefit from the cut. It appears that the surge in aggregate dividend payouts subsequent to the tax cut was driven primarily by an increase in corporate earnings. Evidence from the tax cut thus provides little support for the claim that dividend taxation creates large distortions to firm investment decisions or large efficiency costs.
by Jesse Edgerton.
Ph.D.
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Scheuer, Florian. "Essays on insurance and taxation." Thesis, Massachusetts Institute of Technology, 2010. http://hdl.handle.net/1721.1/59113.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2010.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 135-144).
Chapter 1 analyzes Pareto optimal non-linear taxation of profits and labor income in a private information economy with endogenous firm formation. Individuals differ in both their skill and their cost of setting up a firm, and choose between becoming workers and entrepreneurs. I show that a tax system in which entrepreneurial profits and labor income must be subject to the same non-linear tax schedule makes use of general equilibrium effects through wages to indirectly achieve redistribution between entrepreneurs and workers. As a result, constrained Pareto optimal policies can involve negative marginal tax rates at the top and, if available, input taxes that distort the firms' input choices. However, these properties disappear when a differential tax treatment of profits and labor income is possible, as for instance implemented by a corporate income tax. In this case, redistribution is achieved directly through the tax system rather than "trickle down" effects, and production efficiency is always optimal. When I extend the model to incorporate entrepreneurial borrowing in credit markets, I find that endogenous cross-subsidization in the credit market equilibrium results in excessive (insufficient) entry of low-skilled (high-skilled) agents into entrepreneurship. Even without redistributive objectives, this gives rise to an additional, corrective role for differential taxation of entrepreneurial profits and labor income. In particular, a regressive profit tax may restore the efficient occupational choice. In chapter 2, which is joint work with Nick Netzer, we show that, in the presence of a time-inconsistency problem with optimal agency contracts, competitive markets can implement allocations that Pareto dominate those achieved by a benevolent planner, and they induce more effort. In particular, we analyze a model with moral hazard and two-sided lack of commitment. After agents have chosen a hidden effort and the need to provide incentives has vanished, firms can modify their contracts and agents can switch firms, resulting in an adverse selection problem at the ex-post stage. As long as the ex-post market outcome satisfies a weak notion of competitiveness and sufficiently separates individuals who choose different effort levels, the market allocation is Pareto superior to a social planner's allocation with a complete breakdown of incentives. In addition, even when a planner without commitment is able to sustain effort incentives, competitive markets without commitment implement more effort in equilibrium under general conditions. We illustrate our findings with standard market equilibrium concepts. Chapter 3 studies Pareto-optimal risk-sharing arrangements in a private information economy with aggregate uncertainty and ex ante heterogeneous agents. I show that any such arrangement has to be such that ratios of expected inverse marginal utilities across different agents are independent of aggregate shocks. I use this condition to show how to implement Pareto-optima as equilibria when agents can trade claims to consumption contingent on aggregate shocks in financial markets. If aggregate shocks affect individual outputs only, the implementation of optimal allocations does not require interventions in financial markets. If they also affect probability distributions over idiosyncratic risk, however, transaction taxes need to be introduced that are higher for claims to consumption in states with a more volatile distribution of likelihood ratios in the sense of second-order stochastic dominance. Two implementation results are provided. If transaction taxes are constrained to be linear, they need to condition on individual outputs in addition to aggregate shocks. To prevent double-deviations, they induce additional risk for agents who buy financial claims and provide additional insurance to those who sell them. Finally, an implementation with non-linear transaction taxes that do not depend on idiosyncratic shocks is constructed.
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by Florian Scheuer.
Ph.D.
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Stantcheva, Stefanie. "Optimal taxation with endogenous wages." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90133.
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Thesis: Ph. D., Massachusetts Institute of Technology, Department of Economics, 2014.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 199-207).
This thesis consists of three chapters on optimal tax theory with endogenous wages. Chapter 1 studies optimal linear and nonlinear income taxation when firms do not know workers' abilities, and competitively screen them through nonlinear compensation contracts, unobservable to the government, in a Miyazaki-Wilson-Spence equilibrium. Adverse selection changes the optimal tax formulas because of the use of work hours as a screening tool, which for higher talent workers results in a "rat race," and for lower talent workers in informational rents and cross-subsidies. If the government has sufficiently strong redistributive goals, welfare is higher when there is adverse selection than when there is not. The model has practical implications for the interpretation, estimation, and use of taxable income elasticities, central to optimal tax design. Chapter 2 derives optimal income tax and human capital policies in a dynamic life cycle model with risky human capital formation through monetary expenses and training time. The government faces asymmetric information regarding the stochastic ability of agents and labor supply. When the wage elasticity with respect to ability is increasing in human capital, the optimal subsidy involves less than full deductibility of human capital expenses on the tax base, and falls with age. The optimal tax treatment of training time also depends on its interactions with contemporaneous and future labor supply. Income contingent loans, and a tax scheme with deferred deductibility of human capital expenses can implement the optimum. Numerical results suggest that full dynamic risk-adjusted deductibility of expenses is close to optimal, and that simple linear age-dependent policies can achieve most of the welfare gain from the second best. Chapter 3 considers dynamic optimal income, education, and bequest taxes in a Barro- Becker dynastic setup. Each generation is subject to idiosyncratic preference and productivity shocks. Parents can transfer resources to their children either through education investments, which improve the child's wage, or through financial bequests. I derive optimal linear tax formulas as functions of estimable sufficient statistics, robust to underlying heterogeneities in preferences. It is in general not optimal to make education expenses fully tax deductible. I also show how to derive equivalent formulas using reform-specific elasticities that can be targeted to already available estimates from existing reforms.
by Stefanie Stantcheva.
Ph. D.
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Boiko, O. "Taxation in life insurance system." Thesis, Sumy State University, 2020. https://essuir.sumdu.edu.ua/handle/123456789/80925.
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Матеріал присвячений питанням програм страхування життя і пенсійного страхування, які повинні бути звільнені від оподаткування.Материал посвящен вопросам программ страхования жизни и пенсионного страхования, которые должны быть освобождены от налогообложения.
The material is devoted to the issues of life insurance and pension insurance programs, which should be exempt from taxation.
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Kolomiiec, U. V. "The excess burden of taxation." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/26075.
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Mikhalkina, Ekaterina. "Taxation in the United States." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114465.
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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.
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Zagler, Martin. "Capital Taxation and Economic Performance." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1516/1/document.pdf.
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A new technology is a bold new combination of production factors that potentially yields a higher level of total factor productivity. The optimal combination of input factors is unknown when an innovation is pursued. A larger targeted innovation may require a greater change in the optimal combination of production factors employed and increases volatility alongside with economic growth. We show that economic policy can interfere in this relationship with by adjusting source based capital income taxes.Series: Discussion Papers SFB International Tax Coordination
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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.
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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.
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Monteiro, Marcos José Pérez. "Essays in taxation and savings." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/11356.
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This dissertation is composed of three articles. Two of them investigate taxation issues and the third is a paper on savings. Although the subject of analysis is different among them, they all share the com- mon feature of applying panel-data econometric techniques on newly assembled datasets. Two of the essays employ GMM estimation on dynamic panel frameworks and the remaining one is an application on panel limited-dependent variable models. A short summary of each paper is provided below. It starts with the two essays on taxation, which share a common contextualizing section on the Brazilian state level value-added tax (ICMS), and finishes with the one on savings. Essay 1 makes an assessment of the importance of enforcement as an instrument to deter tax evasion and increase tax revenue, in the case of a developing country Value-Added Tax (VAT). It uses data from the Brazilian State of São Paulo. To cope with inertia in the revenue series and potential endogeneity, dy- namic panel-data techniques are employed. The level of regional GDP and two proxies for enforcement, namely the quantity and the value of penalties inflicted, were used as covariates. The results indicate a significant impact of the enforcement on tax revenues. The paper indirectly provides evidence on how non-compliance is affected by the penalty for detected evasion. Its conclusions are also relevant for the discussions on Brazilian fiscal federalism, specially in the case of a potential tax reform. Essay 2 examines one of the main tasks of a tax revenue service, which is to periodically choose which taxpayers will be subject to auditing. Improved efficiency in the audit selection mechanism is likely to impact positively the probability of fraud detection, resulting in better allocation of scarce fiscal resources. This paper attempts to design such a mechanism by computing the taxpayers probabilities of non-compliance. This is done by optimally combining on latent-dependent variable formulations several already existing indicators with information of ex-post audit results on a restricted sample of audited companies. With the estimated coefficients, tax non-compliance probabilities are calculated to the entire universe of taxpayers. The method was employed on a panel of firm-level micro-data from the state of São Paulo VAT tax (ICMS), corresponding to the fiscal region of Guarulhos. Essay 3 revisits the stylized fact of low saving rates in Latin American countries over the last decades. To investigate this situation, it employs panel data techniques to identify savings determinants and per- form counterfactual analysis using China, whose savings rate have been booming in the same period. Special attention is given to Brazil, which has fallen far behind its BRIC peers on this matter. The pa- per contributes to the existing literature in several ways. It combines two different and comprehensive datasets to encompass a vast array of savings determinants, including social security and demographic factors. It restates previous findings in the literature, albeit benefiting from the robustness conferred by richer datasets. For some Latin American countries, it reveals that their saving rates would increase if they perform more like China in other areas, but the increment would not be so dramatic.
Esta tese é composta por três artigos. Dois deles investigam assuntos afeitos a tributação e o terceiro é um artigo sobre o tema 'poupança''. Embora os objetos de análise sejam distintos, os três possuem como característica comum a aplicação de técnicas de econometria de dados em painel a bases de dados inéditas. Em dois dos artigos, utiliza-se estimação por GMM em modelos dinâmicos. Por sua vez, o artigo remanescente é uma aplicação de modelos de variável dependente latente. Abaixo, apresenta-se um breve resumo de cada artigo, começando pelos dois artigos de tributação, que dividem uma seção comum sobre o ICMS (o imposto estadual sobre valor adicionado) e terminando com o artigo sobre poupança. O primeiro artigo analisa a importância da fiscalização como instrumento para deter a evasão de tributos e aumentar a receita tributária, no caso de um imposto sobre valor adicionado, no contexto de um país em desenvolvimento. O estudo é realizado com dados do estado de São Paulo. Para tratar questões relativas a endogeneidade e inércia na série de receita tributária, empregam-se técnicas de painel dinâmico. Utiliza-se como variáveis de controle o nível do PIB regional e duas proxies para esforço fiscal: a quantidade e o valor das multas tributárias. Os resultados apontam impacto significativo do esforço fiscal nas receitas tributárias. O artigo evidencia, indiretamente, a forma como a evasão fiscal é afetada pela penalidade aplicada aos casos de sonegação. Suas conclusões também são relevantes no contexto das discussões sobre o federalismo fiscal brasileiro, especialmente no caso de uma reforma tributária potencial. O segundo artigo examina uma das principais tarefas das administrações tributárias: a escolha periódica de contribuintes para auditoria. A melhora na eficiência dos mecanismos de seleção de empresas tem o potencial de impactar positivamente a probabilidade de detecção de fraudes fiscais, provendo melhor alocação dos escassos recursos fiscais. Neste artigo, tentamos desenvolver este mecanismo calculando a probabilidade de sonegação associada a cada contribuinte. Isto é feito, no universo restrito de empresas auditadas, por meio da combinação 'ótima' de diversos indicadores fiscais existentes e de informações dos resultados dos procedimentos de auditoria, em modelos de variável dependente latente. Após calculados os coeficientes, a probabilidade de sonegação é calculada para todo o universo de contribuintes. O método foi empregado em um painel com micro-dados de empresas sujeitas ao recolhimento de ICMS no âmbito da Delegacia Tributária de Guarulhos, no estado de São Paulo. O terceiro artigo analisa as baixas taxas de poupança dos países latino-americanos nas últimas décadas. Utilizando técnicas de dados em painel, identificam-se os determinantes da taxa de poupança. Em seguida, faz-se uma análise contrafactual usando a China, que tem apresentado altas taxas de poupança no mesmo período, como parâmetro. Atenção especial é dispensada ao Brasil, que tem ficado muito atrás dos seus pares no grupo dos BRICs neste quesito. O artigo contribui para a literatura existente em vários sentidos: emprega duas amplas bases de dados para analisar a influência de uma grande variedade de determinantes da taxa de poupança, incluindo variáveis demográficas e de previdência social; confirma resultados previamente encontrados na literatura, com a robustez conferida por bases de dados mais ricas; para alguns países latino-americanos, revela que as suas taxas de poupança tenderiam a aumentar se eles tivessem um comportamento mais semelhante ao da China em outras áreas, mas o incremento não seria tão dramático.
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PITRONE, FEDERICA. "Environmental taxation: a legal perspective." Doctoral thesis, Luiss Guido Carli, 2014. http://hdl.handle.net/11385/200939.
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Environmental protection: the long road towards sustainability. The Concept of Environmental Taxes. Environmental Taxation: seeking a balance between national and supranational legal principles. Any room for a global environmental tax?
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Yip, Wing-hong. "Some aspects of tax reform in Hong Kong : theories and issues /." [Hong Kong : University of Hong Kong], 1992. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13278794.
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Irizarry, Osorio Hiram José. "The politics of taxation in Argentina and Brazil in the last twenty years of the 20th century." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1104395372.
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Thesis (Ph. D.)--Ohio State University, 2005.Title from first page of PDF file. Document formatted into pages; contains xxvi, 391 p.; also includes graphics (some col.). Includes bibliographical references (p. 365-391).
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Vermeulen, Johannes. "The Taxation of Intellectual Property: A South African Exporting Perspective / The Taxation of Collective Investment." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4573.
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Brackin, Toni. "Taxation as a Component of Financial Literacy: How Literate are Australians in Relation to Taxation." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/367027.
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In times of global economic uncertainty and in a climate of increased consumer responsibility for financial decisions, maintaining a financial environment where consumers are protected from risk and continue to have opportunities to create wealth should be critical for governments, business and administrators. A financially literate population could be part of the solution to avoiding crises of the past and in obtaining economic prosperity. The Australian Government has recognised that for those with the lowest levels of financial literacy, specific financial literacy programs can equip them with the appropriate financial skills and knowledge to ensure they can make well informed decisions and be less vulnerable to scams and market risks (Commonwealth Department of Treasury, 2006). The Australian National Financial Literacy Strategy outlines the importance of having sound financial literacy skills due to “changes in demography, and increased consumer responsibility for superannuation decisions and retirement incomes” (Australian Securities and Investments Commission, 2011, p. 4). One of the main aims of increasing the overall financial literacy of populations is creating an environment where consumers have the knowledge, skills and confidence to protect themselves from financial risk. However, if these programs aimed at increasing financial literacy are to be successful, it is imperative that all the critical elements of financial literacy have been considered. Furthermore, comprehensive and consistent frameworks for how to measure each of these critical elements need to be explored through academic research.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Tunehed, Per. "Labor taxation and its effect on employment : A study of labor taxation in 13 countries." Thesis, Umeå universitet, Nationalekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-170275.
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The purpose of this thesis is to try to determine the effect that labor taxation has on the employment rate in 12 European countries and the United States. This will be done in order to determine more generally the effect that taxation of income has on the employment rate. The empirical model will use an ordinary least squares (OLS) panel regression, and will use panel corrected standard errors. The variables consists of five indicators: the employment rate – which is the dependent variable – and the tax wedge – which is the main independent variable, in addition to GDP per capita, the inflation rate and output per hour which works as control variables. Data covers the years 1998-2008. The conclusion is that taxation on labor has a negative effect on the employment rate. A one percentage point increase in the growth rate of the tax wedge causes the growth rate of the employment rate to fall by 0.1205 percentage points in the continental European country group and 0.0555 percentage points in the Anglophone country group. An increase of 0.1763 percentage points was measured for the Nordic country group, but this was not statistically significant.
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Hilmer, Michael [Verfasser], and Kai [Akademischer Betreuer] Konrad. "Taxing managers’ bonuses taxation : essays on the implications of bonus taxation / Michael Hilmer. Betreuer: Kai Konrad." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2015. http://d-nb.info/1072038447/34.
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BRITO, MARCOS ANTONIO BEZERRA. "A METHODIC FOR THE NATIONAL TAXATION SYSTEM: THE FEDERAL FISCAL TAXATION PROCEEDING IN THE CONTEMPORARY CONSTITUTIONALISM." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=35050@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROA finalidade desta tese sobre o poder de polícia fiscal fazendário é propor um método de trabalho para a administração fazendária federal que atenda aos requisitos de legitimidade de suas decisões nos procedimentos fiscais, à vista das novas tarefas do estado constitucional contemporâneo brasileiro, fixadas pela CF88 no modelo de tributação estatal, o qual alterou o sistema de lançamento tributário federal.
This thesis about fiscal taxation proceedings has the purpose to offer a work methodic for the brazilian federal tax administration, to attend legitimation requirements for taxation proceedings and the new state tasks fixed for the taxation in the brazilian constitution, that has changed the federal taxation system.
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Ting, Antony K. F. (Antony Ka Fai). "The taxation of corporate groups under the enterprise doctrine : a comparative study of eight consolidation regimes." Phd thesis, Sydney Law School, 2011. http://hdl.handle.net/2123/11993.
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Schmidheiny, Kurt. "Community choice and local income taxation." [S.l.] : [s.n.], 2003. http://www.zb.unibe.ch/download/eldiss/03schmidheiny_k.pdf.
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Lao, Chi Chi. "International issues in taxation : Macau perspective." Thesis, University of Macau, 1997. http://umaclib3.umac.mo/record=b1636236.
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MORITA, Keisuke. "Taxpayer, Tax Evader, and Income Taxation." 名古屋大学大学院経済学研究科, 2005. http://hdl.handle.net/2237/10762.
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