Dissertations / Theses on the topic 'Taxes on'
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Brady, Ann. "Enforcing local taxes." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.
Full textO'Malley, Michael Patrick. "Taxes and leasing." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/11961.
Full textHuang, Jennifer 1973. "Portfolio choices with taxes." Thesis, Massachusetts Institute of Technology, 2003. http://hdl.handle.net/1721.1/29616.
Full textIncludes bibliographical references (p. 129-130).
I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred accounts have only a wealth effect on overall portfolio decisions through the effective tax subsidy provided, and the optimal location decision of where to place an asset is separable from the allocation decision of overall portfolio composition among different assets. Investors optimally hold only the asset that provides the highest effective tax subsidy in their tax-deferred accounts, and their optimal portfolio allocation is determined by reducing the two-account problem to a taxable-account-only problem with the wealth level adjusted for tax subsidies. I also provide heuristic rules to rank assets by their corresponding effective tax subsidies for application purposes. In incomplete markets when investors face borrowing and short-selling constraints, I first solve a reduced-form version of the general model to provide conditions under which the complete-market optimal location decision of preferring the higher-taxed assets in the tax-deferred account is violated, and derive analytical solutions for the optimal portfolio allocation by transforming the two-account problem into a mixture of two single-account problems (one with only a taxable account and one with only a tax-deferred account). For financial planning purposes, I also derive convenient "rules of thumb" to approximate theoretical results. I finally solve a version of the general model numerically both to access the performance of heuristic rules in approximating the optimal portfolio decisions, and to quantify the impact of tax-deferred investing on individual saving decisions.
by Jennifer Huang.
Ph.D.
Ghosh, Gangotree. "Fiscal incentives, additional taxes and problems of management of corporate taxes in India." Thesis, University of North Bengal, 2013. http://hdl.handle.net/123456789/1575.
Full textChao, Lei. "Property taxes on agricultural assets." Thesis, Montana State University, 1990. http://etd.lib.montana.edu/etd/1990/chao/ChaoL1990.pdf.
Full textDownie, David C. "Dividends, taxes and investor clienteles." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/27695.
Full textBusiness, Sauder School of
Graduate
Chernetska, A. O. "Classification of taxes for individuals." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14382.
Full textChoi, Youngrok. "Taxes and corporate capital structure /." free to MU campus, to others for purchase, 2003. http://wwwlib.umi.com/cr/mo/fullcit?p3115535.
Full textMandell, Svante. "Ground Leases & Local Property Taxes." Doctoral thesis, KTH, Fastigheter och byggande, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3222.
Full textGoolsbee, Austan Dean. "Empirical studies of taxes and capital." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11868.
Full textNekrasenko, L. "European experience of ecological taxes reform." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/26654.
Full textЧумак, Лариса Федорівна, Лариса Федоровна Чумак, Larysa Fedorivna Chumak, and Y. S. Galagan. "The system of taxes in Ukraine." Thesis, Видавництво СумДУ, 2004. http://essuir.sumdu.edu.ua/handle/123456789/22973.
Full textWilliamson, Vanessa. "Paying Taxes: Understanding Americans’ Tax Attitudes." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17464404.
Full textSocial Policy
Bertolin, Nirvana <1992>. "Sin taxes: dall'economia alla salute pubblica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13162.
Full textFeng, Juan. "State and local taxes and economic performance: an empirical study of how much taxes matter to economies." Thesis, Montana State University, 2002. http://etd.lib.montana.edu/etd/2002/feng/FengJ2002.pdf.
Full textBailey, Philip Donald. "The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning." Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/31701.
Full textTwenty-eight states utilize the federal adjusted gross income (AGI) as their tax base. Thirty-three states provide a personal exemption in the form of a credit or deduction. A standard deduction is allowed in twenty-six states. The minimum tax rates range from zero percent in Delaware to six percent in Minnesota and North Carolina. Maximum rates range from 4.5 percent in Connecticut to 11 percent in Montana. Four states allow a capital gains exclusion while two others have maximum capital gains rates that are lower than the highest ordinary state tax rate.
In the South, landowners have the lowest state tax liability in Louisiana and the highest liability in North Carolina for both income levels. In the Midwest and Northeast, landowners in the medium income ($50,000) level have the lowest tax liability in North Dakota and the highest in Minnesota. Landowners in the high income level ($110,000) have the lowest tax liability in Pennsylvania and the highest liability in Minnesota. In the West, medium-income level Idaho and Montana landowners have the lowest and highest state tax liabilities, respectively. High level income landowners have the lowest liability in Arizona and the highest liability in Montana.
The effects of tax planning on a forest landowner's potential revenues are calculated using land expectation methodology. Six different scenarios are used to examine the effect of common omissions and mistakes made by a typical landowner. In each successive scenario, the landowners forego certain tax benefit(s) that, in turn, lower their LEV. Different representative state tax rates and discount rates are used as a sensitivity analysis to find a range of values that could potentially occur. The treatment of timber revenue as an ordinary
gain provides the largest decline in land expectation value in most cases.
Master of Science
Sundqvist, Patrik. "Do energy taxes decrease carbon dioxide emissions?" Thesis, Uppsala University, Department of Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8034.
Full textThis paper investigates the environmental effectiveness of the Swedish energy taxes. That is, whether these have decreased the CO2 emissions and how they have changed the structure of the energy consumption. Time series data for the years 1960-2002 is used. The results show that the oil and coal taxes seem to favour a substitution towards less CO2 intensive energy sources. For the natural gas tax however, the opposite is true. An energy saving effect is found for the oil tax and the petrol tax, but the electricity tax seems to increase energy consumption. Regarding the total effect on CO2 emissions, the oil and coal taxes seem to decrease CO2 emissions while the natural gas tax seems to increase them.
Cross-country regressions are also made to examine if countries with a higher petrol tax have lower a lower rate of CO2 emissions on average. The results show that a higher petrol tax is significantly correlated to lower CO2 emissions.
The results thus indicate that energy taxes do decrease CO2 emissions. They also show that caution should be used before implementing a natural gas tax since it can have adverse effects on the CO2 emissions.
Fox, Linette Sue. "Property taxes on land and land use." Thesis, Montana State University, 1992. http://etd.lib.montana.edu/etd/1992/fox/FoxL1992.pdf.
Full textStöwhase, Sven. "Taxes and Multinational Enterprises in the EU." Diss., lmu, 2005. http://nbn-resolving.de/urn:nbn:de:bvb:19-39257.
Full textNyffeler, Reto. "Female labor supply and taxes in Switzerland." Berlin dissertation.de, 2007. http://www.dissertation.de/buch.php3?buch=5102.
Full textOberson, Xavier. "Les taxes d'orientation : nature juridique et constitutionnalité /." Bâle : [Genève] : Helbing & Lichtenhahn ; Faculté de droit de Genève, 1991. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=002611209&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textVentura, I. Gabarró Guillem. "Security Transaction Taxes and Long-Term Volatility." Thesis, Stockholms universitet, Institutionen för ekonomisk historia och internationella relationer, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-189993.
Full textAlbrand, Robert. "Le contentieux des taxes et participations d'urbanisme." Nice, 1995. http://www.theses.fr/1995NICE0034.
Full textВолковець, Тетяна Вікторівна, Татьяна Викторовна Волковец, and Tetyana Viktirivna Volkovets. "The main reasons of using environmental taxes." Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/45361.
Full textCain, Lyndall. "Nothing is certain but death and taxes." Master's thesis, Faculty of Humanities, 2019. http://hdl.handle.net/11427/31046.
Full textWenjun, Sun. "Essays on Developing Countries and Environmental Taxes." Kyoto University, 2015. http://hdl.handle.net/2433/199053.
Full textHuang, Jr-Tsung. "Three essays on marital births and taxes /." Thesis, Connect to this title online; UW restricted, 1998. http://hdl.handle.net/1773/7385.
Full textMakoti, Palesa Katleho. "Death taxes - an international search for alternatives." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27284.
Full textDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
Williams, John Mark. "Corporate taxes and the taxation of dividends." Thesis, Rhodes University, 1997. http://hdl.handle.net/10962/d1001644.
Full textZhang, Jingjing. "Taxes, tariffs and trade costs under oligopoly." Thesis, Cardiff University, 2017. http://orca.cf.ac.uk/111146/.
Full textCandia, Bernardo. "Taxes,Transfers and Income Distribution in Chile." Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/164074.
Full textThis paper seeks to measure the distributive impact of fiscal interventions in Chile,applyingthe “Commitmentto Equity”(CEQ) methodology,astandardized fiscal incidence analysis.As a method-ological innovation ,we incorporated income accrued and not received by Chilean taxpayers through their companies and corporations into the distribution of pre-fiscal income .We find that the differ-ence between the distribution of accrued and received income turns out to be important,around 6 Gini percentage points for each main concept of income .In addition, when moving from the distri- bution of market income to the distribution of final income (after taxes and transfers)the distribution of income improves by 7 Gini percentage points.To assign the improvement in the distribution of in- come between the different fiscal interventions, we apply the Shapley value and it is observed that half of the improvement in the distribution of income is due to transfers in education, while direct taxes on ly explain 20% of the reduction of the Gini coefficient. Finally,based on the simulation of the impact of the 2014 tax reform carried out by the World Bank, we estimate that the reform would produce an additional reduction of 2.4 Gini percentage points when going from market income to final income.
Knight, Russell Henry. "Export Taxes In Argentina: A Case Study." Virginia Tech, 2005. http://hdl.handle.net/10919/37121.
Full textMaster of Science
Sandu, Suwin. "Assessment of carbon tax as a policy option for reducing carbon-dioxide emissions in Australia." Electronic version, 2007. http://hdl.handle.net/2100/535.
Full textThis research has analysed the economy-wide impacts of carbon tax as a policy option to reduce the rate of growth of carbon-dioxide emissions from the electricity sector in Australia. These impacts are analysed for energy and non energy sectors of the economy. An energy-oriented Input–Output framework, with ‘flexible’ production functions, based on Translog and Cobb-Douglas formulations, is employed for the analysis of various impacts. Further, two alternative conceptions of carbon tax are considered in this research, namely, based on Polluter Pays Principle (PPP) and Shared Responsibility Principle (SRP). In the first instance, the impacts are analysed, for the period 2005–2020, for tax levels of $10 and $20 per tonne of CO2, in a situation of no a-priori limit on CO2 emissions. The analysis shows that CO2 emissions from the electricity sector, when carbon tax is based on PPP, would be 211 and 152 Mt, for tax levels of $10 and $20, respectively (as compared to 250 Mt in the Base Case scenario, that is, the business-as-usual-case). The net economic costs, corresponding with these tax levels, expressed in present value terms, would be $27 and $49 billion, respectively, over the period 2005-2020. These economic costs are equivalent to 0.43 and 0.78 per cent of the estimated GDP of Australia. Further, most of the economic burden, in this instance, would fall on the electricity sector, particularly coal-fired electricity generators – large consumers of direct fossil fuel. On the other hand, in the case of a carbon tax based on SRP, CO2 emissions would be 172 and 116 Mt, for tax levels of $10 and $20, respectively. The corresponding net economic costs would be $47 (0.74 per cent of GDP) and $84 (1.34 per cent of GDP) billion, respectively, with significant burden felt by the commercial sector – large consumers of indirect energy and materials whose production would contribute to CO2 emissions. Next, the impacts are analysed by placing an a-priori limit on CO2 emissions from the electricity sector – equivalent to 108 per cent of the 1990 level (that is, 138 Mt), by the year 2020. Two cases are analysed, namely, early action (carbon tax introduced in 2005) and deferred action (carbon tax introduced in 2010). In the case of early action, the analysis suggests, carbon tax of $25 and $15, based on PPP and SRP, respectively, would be required to achieve the above noted emissions target. The corresponding tax levels in the case of deferred action are $51 and $26, respectively. This research also shows that the net economic costs, in the case of early action, would be $32 billion (for PPP) and $18 billion (for SRP) higher than those in the case of deferred action. However, this research has demonstrated, that this inference is largely due to the selection of particular indicator (that is, present value) and the relatively short time frame (that is, 2005–2020) for analysis. By extending the time frame of the analysis to the year 2040, the case for an early introduction of carbon tax strengthens. Overall, the analysis in this research suggests that an immediate introduction of carbon tax, based on SRP, is the most attractive approach to reduce the rate of growth of CO2 emissions from the electricity sector and to simultaneously meet economic and social objectives. If the decision to introduce such a tax is deferred, it would be rather difficult to achieve not only environmental objectives but economic and social objectives as well.
Lusch, Stephen John. "The Impact of Financial Constraints on the Relation between Investor-Level Taxes and Capital Structure Decisions." Diss., The University of Arizona, 2014. http://hdl.handle.net/10150/316892.
Full textPetutschnig, Matthias. "Future Orientation and Taxes: Evidence from Big Data." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4483/1/SSRN%2Did2563548.pdf.
Full textSeries: WU International Taxation Research Paper Series
Stiassny, Alfred, and Stephan Koren. "The Temporal Causality between Government Taxes and Spending." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1992. http://epub.wu.ac.at/6288/1/WP_14.pdf.
Full textKasahara, Satoru, Sergey Paltsev, John M. Reilly, Henry D. Jacoby, and A. Denny Ellerman. "Climate Change Taxes and Energy Efficiency in Japan." MIT Joint Program on the Science and Policy of Global Change, 2005. http://hdl.handle.net/1721.1/18090.
Full textAbstract in HTML and technical report in PDF available on the Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change website (http://mit.edu/globalchange/www/).
Toche, Patrick. "Essays in dynamic economics : growth, unemployment and taxes." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365650.
Full textBell, Leonie. "Dividend taxes, equity values and corporate financial decisions." Thesis, University of Oxford, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367448.
Full textBlake, Andon John. "Petroleum Taxes and the Distortions in Upstream Activities." Thesis, University of Dundee, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.527610.
Full textHigson, C. J. "Corporate financial behaviour in the presence of taxes." Thesis, London Business School (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.311578.
Full textGOMES, RICARDO MAGALHAES. "DIVIDENDS, TAXES AND RETURNS IN BRASILIAN EQUITY MARKET." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4387@1.
Full textThe politics of distribution of dividends has been an important matter of economists of this century and in last the five decades. It was object of an intense theoretical modeling and empirical tests. A great number of models are conflicting among thenselves(all without great empirical support), and define the attempts to explain the behavior of the distribution of profits. We will try to explain the behavior, making an empirical analysis of the dividends distribution, in the brazilian equity market.
Powell, David Matthew Ph D. Massachusetts Institute of Technology. "Three essays on the impacts of income taxes." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49713.
Full textIncludes bibliographical references.
This dissertation consists of three essays studying the impacts of income and wage taxes. Chapter One examines how income tax changes differentially affect the pre-tax wages of different industries based on the injury and fatality rates of those industries. This chapter recognizes that compensating differentials are a function of the income tax rate and uses this observation to introduce a new methodology for estimating compensating differentials with a specific application to the estimation of the Value of a Statistical Life (VSL) parameter. When taxes change, the pre-tax wages of risky jobs should shift relative to the pre-tax wages of safe jobs in a manner proportional to the VSL. This strategy yields VSL estimates between $50 million and $75 million, an order of magnitude higher than the previous literature. Chapter Two studies the link between taxes and occupational choices. Just as taxes distort the labor-leisure decision, they also distort the wage-amenity decision. Few papers have isolated this effect. This chapter introduces a two-step estimation strategy to isolate the elasticity of occupation choice with respect to tax rates, testing whether workers select higher (lower) wage jobs when tax rates decrease (increase). The final estimates find a statistically significant overall compensated elasticity of 0.05, implying that a 10% increase in the net-of-tax rate causes workers to change to a job with a 0.5% higher wage. Chapter Three focuses on the tax elasticity of labor income.
(cont.) Because governments can tax labor income separately from capital income, it is critical to isolate the tax elasticity of labor income. Furthermore, governments can use non-linear taxes so the mean elasticity :is not the relevant statistic. In this chapter, I introduce a new quantile estimator useful for panel data and applicable in an IV context. I find evidence of significant heterogeneity in the compensated elasticity. The importance of this heterogeneity is most evident for men as the elasticity is much larger at the top quantiles. The elasticity also appears to be larger at lower quantiles for both men and women.
by David Matthew Powell.
Ph.D.
Bokan, Nikola. "On taxes, labour market distortions and product imperfections." Thesis, University of St Andrews, 2010. http://hdl.handle.net/10023/3053.
Full textUsrey, Spencer Conley. "Three essays on institutional investors and income taxes." Thesis, [Tuscaloosa, Ala. : University of Alabama Libraries], 2009. http://purl.lib.ua.edu/22.
Full textКуришко, Олександр Олександрович, Александр Александрович Курышко, and Oleksandr Oleksandrovych Kuryshko. "Податкове навантаження як базовий індикатор вибору системи оподаткування." Thesis, Українська академія банківської справи Національного банку України, 2014. http://essuir.sumdu.edu.ua/handle/123456789/60086.
Full textSteyn, Theunis Lodewikus. "A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/25182.
Full textThesis (PhD)--University of Pretoria, 2012.
Taxation
unrestricted
Shi, Jian Wu Chunchi. "Liquidity, taxes and credit risk of fixed income securities." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.
Full textQi, Hao Howard. "Personal taxes, default, liquidity and risky bond yield spread." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.
Full textCover, Yanin. "The Impact of Corporate Taxes on Foreign Direct Investment." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14367.
Full text