Dissertations / Theses: 'Taxes on'

1

Brady, Ann. "Enforcing local taxes." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.

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2

O'Malley, Michael Patrick. "Taxes and leasing." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/11961.

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3

Huang, Jennifer 1973. "Portfolio choices with taxes." Thesis, Massachusetts Institute of Technology, 2003. http://hdl.handle.net/1721.1/29616.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2003.
Includes 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.

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4

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.

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5

Chao, Lei. "Property taxes on agricultural assets." Thesis, Montana State University, 1990. http://etd.lib.montana.edu/etd/1990/chao/ChaoL1990.pdf.

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This thesis examines effective property tax rates on agricultural assets in the U.S., and attempts to use two models to explain why differences exist among states. One is the "majority rule voting model", and the other is the "special interest model." The former hypothesizes that political influence will increase with increases in the number of farmers, while the special interest model argues that small size will be more effective in exerting pressures on government because the smaller group is easier to organize and less susceptible to the free rider problem. Also, we analyze how tax differences affect land allocation between agricultural use and nonagricultural use. Some other variables besides group size are also considered to affect tax rates, such as proportion of the property tax base that is agricultural, homogeneity of an interest group and value of assets per farm. Regression analysis is used to determine what effects these factors have on tax rates and on whether a tax penalty must be paid when agricultural land is converted to an alternative use. We find that tax rates are inversely related to the number of farmers and positively related to the number of nonfarmers. The proportion of the tax base that is agricultural appears to have little influence on tax rates, given the numbers of farmers and nonfarmers. There is only weak evidence that tax rates are inversely related to the value of assets per farm. Tax rates are positively related to the homogeneity of the agricultural sector, as measured by the a Herfindahl index of the value of output from 12 sectors. Thus the results are broadly supportive of majority rule voting models, and broadly inconsistent with special interest models.

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6

Downie, David C. "Dividends, taxes and investor clienteles." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/27695.

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This thesis explores two facets of the Miller-Modigliani theorem; dividend irrelevance and value additivity. We explore these concepts in the capital market using a derivative asset recently introduced and a Black-Scholes option pricing model modified for different marginal tax rates. This technology was used to solve for the retention rates for dividend and capital gains implied in these instruments. These implied rates do not support the Miller-Modigliani hypothesis for Canada nor the United States. We find a significant, persistent premia on dividend income consistent with the clientele hypotheses in the literature.
Business, Sauder School of
Graduate

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7

Chernetska, A. O. "Classification of taxes for individuals." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14382.

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8

Choi, Youngrok. "Taxes and corporate capital structure /." free to MU campus, to others for purchase, 2003. http://wwwlib.umi.com/cr/mo/fullcit?p3115535.

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9

Mandell, 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.

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10

Goolsbee, Austan Dean. "Empirical studies of taxes and capital." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11868.

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Nekrasenko, L. "European experience of ecological taxes reform." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/26654.

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Чумак, 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.

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13

Williamson, Vanessa. "Paying Taxes: Understanding Americans’ Tax Attitudes." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17464404.

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This dissertation examines American attitudes about taxation. Surveys and interviews shed new light on how Americans think about four fundamental questions: Should one pay taxes, and if so, how much? Who pays their fair share of taxes in America, and who does not? Where should tax money go? How well do we decide how to spend tax money? In considering these four questions, my respondents talked about their feelings of fellowship with others in the political community; their doubts about the quality of their representation in government, and their beliefs about the extent to which work is fairly rewarded. But they could not always identify the tax policies that would enact their values and ideals. They suffered from certain systematic misperceptions that are reinforced both by media discourses and by the day-to-day experience of taxpaying. As a result, their policy preferences are an imperfect mirror of the interests they hold. Specifically, while they see taxpaying as a moral commitment to the community, they tend to underrate the tax contributions made by the poor—a mistake that is reinforced by the taxpaying process. At the same time, the respondents take income tax filing as an annual reminder that government operates beyond the comprehension of average Americans and for the benefit of the wealthy few. Finally, though most they believe the rich need to pay more in taxes, their experiences of the tax system leave them misinformed about the tax reforms that would achieve this end.
Social Policy

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14

Bertolin, Nirvana <1992&gt. "Sin taxes: dall'economia alla salute pubblica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13162.

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Lo scopo della mia tesi è quello di analizzare le sin taxes. Spiegherò cosa sono, come vengono impiegate, quali sono gli scopi e quali i prodotti colpiti. I paesi affrontano la questione in modi differenti (diverse aliquote, strutture, implementazioni e prodotti tassabili) e l’obiettivo sarà quello di trovare un comun denominatore fra le diverse metodologie sottolineando le differenze. Mi concentrerò principalmente sulla tassazione di tabacchi, prodotti alcolici e bibite e alimenti ad alto contenuto di zuccheri e/o grassi (fattori di rischio per le malattie non trasmissibili) e ne fornirò una panoramica mondiale. I dati verranno man mano confrontati con altre variabili, come ad esempio: il livello di reddito dei paesi, la percentuale di fumatori abituali e di obesità, il consumo alcolico pro capite e il livello dei prezzi. Studierò e approfondirò la sugary tax in Messico, un esempio di successo che può fungere da modello per i paesi che intendono progettare una tassa di questo tipo.

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15

Feng, 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.

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Per capita income levels and growth vary considerably among the contiguous 48 states of America. This can be attributed to several factors, such as tax policies, government services, economic structures, education, and/or demographic structures. Analysis offered in this study focuses on the influence of taxes, controlling for other factors, on the levels and growth of per capita income among the U.S. states. Evidence does not show that taxes are an important factor in either income levels or growth when other factors are controlled. Nevertheless, estimates on the disaggregate tax variables show taxes on personal incomes have some negative effect on income levels and growth, and the change in overall tax burdens is negatively related to growth. There is strong evidence for conditional convergence among state economies. Development in education and metropolitan areas is important for both income levels and growth. A state's higher energy cost is compensated by higher wages. In addition, the constitution of a state's population affects its economy: the larger the non-labor force, the lower the income level.

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16

Bailey, 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.

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Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to illustrate the effects of differential state tax treatment on a representative forest landowner with two different income levels ($50,000 and $110,000) who harvests $200,000 worth of timber in a given tax year. After-tax land expectation values for a forest landowner are also calculated to illustrate the effects of tax planning on returns to timber investment over time.

Twenty-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

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17

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.

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This 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.

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18

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.

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All fifty U.S. states have some form of property tax relief for agricultural land. Preferential assessment of agricultural land for property taxes distorts the like treatment of equally valuable real property. However, property taxes are administered as a part of the nation's tax system. The effect of preferential assessment for agricultural land must be evaluated within the tax system. A formal model of land values and times of converting agricultural land to urban uses is developed in this thesis. A property tax on land, a rollback tax, an income tax, and a capital gains tax are applied to the model, and the optimal time of conversion is examined. Comparative static results are discussed by simulating the tax rates. Property tax preferences for agricultural land, when administered in a vacuum, delay conversion to urban uses. Rollback taxes, intended to penalize conversion of land out of agricultural uses, have little effect on the allocation of land. Land rents and capital gains are effectively untaxed for land in owner-occupied housing. Property tax preferences are small in comparison with these preferences for land in owner-occupied housing; thus, the tax system's bias is to allocate more land to housing. However, land rents and capital gains are taxed for land in commercial use, allocating land to agricultural over commercial uses. The effect of the property tax is to reduce the allocation of land to commercial uses and to mitigate the bias created by other taxes when land is converted to housing. Thus, the current tax policy does not necessarily promote an inefficient allocation of land.

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19

Stöwhase, Sven. "Taxes and Multinational Enterprises in the EU." Diss., lmu, 2005. http://nbn-resolving.de/urn:nbn:de:bvb:19-39257.

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20

Nyffeler, Reto. "Female labor supply and taxes in Switzerland." Berlin dissertation.de, 2007. http://www.dissertation.de/buch.php3?buch=5102.

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21

Oberson, 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.

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22

Ventura, 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.

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The impact of Security Transaction Taxes (STTs) on the financial market has been studied by authors for decades, showing mixed results between positive, negative, or insignificant relations between STTs and financial volatility. This thesis adds a new approach to previous studies by taking an innovative long-term approach to the topic, analysing the effect of both the New York State STT (1905 – 1981) and the United States STT (1914 – 1966) on volatility in the New York Stock Exchange (NYSE) and NASDAQ as measured by the S&P500 Index. The period of investigation is from 1950 to 2019. This analysis reveals a negative relation between the NY STT and volatility when those are computed in long periods of time, implying that the presence (and increase) of STTs lead to a reduced volatility in the financial market. When breaking the analysis down into shorter periods of time the relationship between STTs and financial volatility proved to be insignificant. At the same time, the US STT is not statistically significant neither in the long-term nor in any of the separated shorter analysed periods. This thesis therefore highlights the relevancy of performing long-term studies rather than short-term ones which has been the focus of previous research.

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23

Albrand, Robert. "Le contentieux des taxes et participations d'urbanisme." Nice, 1995. http://www.theses.fr/1995NICE0034.

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Aprés l'introduction traçant l'évolution législative depuis la loi du 7 août 1957 jusqu'à ce jour de la réglementation des taxes et participations en matière d'urbanisme, il est procédé à une étude du contentieux en deux parties. La première partie concernant la portée de ce contentieux examine d'abord la légalité des exigences de participation (c'est l'objet du contrôle), puis les différentes procédures contentieuses (c'est l'effet du contrôle). La seconde partie consacrée à la mise en oeuvre de ce contentieux essaie de situer les taxes et participations d'urbanisme quant à leur nature fiscale et se termine par l'étude de la procédure proprement dite en la matière. La conclusion insiste sur le rôle éminent des juges dans cette fiscalité.

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24

Волковець, 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.

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The objectives of environmental policy can be reached by using different methods and instruments. Most of them can be divided into two main groups: economic instruments and administrative instruments (frequently called “command and control” (CAC) regulation). In spite of the fact that combining CAC regulation with economic instruments can provide a higher efficiency of environmental measures, it is often argued that one of these groups is more worth using than another. It would be better to say that there are some cases when CAC regulation is more appropriate and some cases when using economic instruments provides better results. It is connected with peculiarities of these instruments.

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25

Cain, Lyndall. "Nothing is certain but death and taxes." Master's thesis, Faculty of Humanities, 2019. http://hdl.handle.net/11427/31046.

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Wenjun, Sun. "Essays on Developing Countries and Environmental Taxes." Kyoto University, 2015. http://hdl.handle.net/2433/199053.

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Huang, Jr-Tsung. "Three essays on marital births and taxes /." Thesis, Connect to this title online; UW restricted, 1998. http://hdl.handle.net/1773/7385.

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28

Makoti, Palesa Katleho. "Death taxes - an international search for alternatives." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27284.

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The opponents of the death taxes stand in the left hand corner of the ring and the proponents in the right hand corner. When the bell rings, these two opposing sides exchange blows over the death taxes. The death tax debate lingers in the background of all social conversations and flares up at critical times, such as in election years. To date, no amount of arguing has seen an end to the death tax debate. Although both sides agree that death taxes have shortcomings they cannot agree on the appropriate course of action – no side is willing to concede defeat. However, the death tax debate needs to end; precious time and energy should be focused on issues that are relevant to the current times. The only way in which this debate will end, is if an alternative to the death taxes is found – an alternative that is suitable in the eyes of both the opponents and proponents of the death taxes. There is, nevertheless, a lack of contemporary research aimed at finding death tax alternatives. The existing literature has focused on developing approaches to finding alternative taxes, as opposed to studying the alternative taxes themselves. The primary purpose of this study was to conduct a search for alternative taxes that could replace the death taxes. This search transcended national borders in order to identify international solutions to the age-old problem of death taxes. The suitability of the alternative (in the eyes of both the opponents and proponents of the death taxes) was measured by comparing the advantages and disadvantages associated with the tax alternative identified, to the advantages and disadvantages associated with the death taxes. The secondary purpose of this study was to evaluate whether any of the identified alternatives would be suitable for South Africa. SEPEDI : Baganetši ba lekgetho la lehu ba eme ka lehlakoreng la nngele mola bao ba dumelago go lona, bona ba ipeile ka lehlakoreng la go ja. Ge malokwane a letša phala, go kwagala marumo fela ge ditlhopa tše pedi tše, di botšišana tšeo ba di jelego ngwageng wa tlala. Matswele ona, a kgeila moya. Kganetšo ya lekgetho la lehu kgale entše e swerwe mo maswiswing, e re nyame, e tle e ihlagiše ka dinako tše di kopa kopaneng bjalo ka ngwaga wa dikgetho. Mme fela, ga gona kganetšo efe e kilego ya leka go fetša ntwa ye. Ka bobedi dihlopa di dumelana gore lekgetho la lehu ga se la loka, gomme ga lena kakarêtšô. Empa ga di dumelelane ka tsela ya maleba ye e ka rarollago bothata bjo. Ga gona setlhopa se se ikemišeditšego go beya marumo fase, sa re se fentšwe. Ruri ruri kganetšo ye ya lekgetho la lehu, e swanetše go fela, gomme maatla le nako, di šomišwe mo ditabeng tša sebjale bjale. Tsela ye tee feela yeo e ka fedišago kganetšo ye, ke ge go ka nyakíšíšwa mokgwa o mongwe, wo o ka emelago lekgetho la lehu, selo se tee seo se ka kgotsofatšago dithlopa tše pedi tše. Modiro wo, o thatafatšwa ke gore ga gona dínyakíšíšo tša sebjale bjale mo hlabollong ya lekgetho la lehu. Dingwalwa tšeo di lego gona di lebeletše fela ditsela tše di fapanego tša go ka kgethiša, e sego gore lekgetho la lehu le ka hlabollwa bjang. Ntlha ya pele ya dínyakíšíšo tše, ke go nyakíšíša ditsela tšeo lekgetho la lehu le ka hlabollwago ka gona. Dínyakíšíšo tše, di tshetše mellwane ya setšhaba sa Afrika borwa le ditšhaba tše dingwe tša dinaga mabapi, tšeo di rarollago bothata bjo bjwa lekgetho la lehu. Toka ya tsela e engwe ya go hlabolla lekgetho la lehu, e bonwe ka go nyakíšíša mohola le go lahlega ga mokgwa wo moswa wo. Seo se lebantšhitšwe mahlong a dihlopa tše pedi tše tša lekgetho la lehu. Ntlha ya bobedi ya dínyakíšíšo, ke go bona gore a therešo ruri, ga gona le tsela yeo e kaonafetšego ya lekgetho la lehu, yeo e ka lekanetšwago setšhaba sa rena sa Afrika borwa.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted

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29

Williams, John Mark. "Corporate taxes and the taxation of dividends." Thesis, Rhodes University, 1997. http://hdl.handle.net/10962/d1001644.

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The classical system of taxation, whereby companies are taxed without a deduction for dividends paid and shareholders are taxed on their dividend receipts, results in double taxation of dividends. Split rate and imputation systems have been developed in an attempt to mitigate the effects of double taxation of dividends. Double taxation of dividends and differences between corporate and maximum individual marginal tax rates result in corporate tax systems lacking neutrality. Distortions arise between organisational forms, between debt and equity financing and between the retention and distribution of profits. Various methods of integrating corporate and individual taxes have been advocated to overcome the lack of neutrality caused by corporate taxes. Following the introduction of the South African Income Tax Act in 1914, a number of taxes relating to dividends have existed. These have included a Dividend Tax, Non-resident Shareholder's Tax, Undistributed Profits Tax and Secondary Tax on Companies, hereafter referred to as STC. STC is a tax on net dividends declared and results in distributed income being taxed at higher rates than retained income. Despite the implementation of group relief provisions, STC results in an inhibition on the reinvestment of profits within the context of a group of companies. It is also a major cause of the lack of neutrality of the South African corporate tax system. As a result of the lack of neutrality and inhibition of group reinvestment caused by STC, a full imputation system is suggested as an alternative to replace STC.

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30

Zhang, Jingjing. "Taxes, tariffs and trade costs under oligopoly." Thesis, Cardiff University, 2017. http://orca.cf.ac.uk/111146/.

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This study compares ad valorem and per-unit taxes in public finance and international trade and examines the welfare effects of trade cost in general oligopolistic equilibrium (GOLE). In chapter two, following Grazzini (2006), the welfare comparison of ad valorem and per-unit taxation is conducted in an exchange economy under Cournot competition. It is shown that the exceptional result in Grazzini (2006) that a per-unit tax can be welfare superior to an ad valorem tax, entirely depends on the form of social welfare function. Furthermore, the possibility of the dominance of per-unit taxation is due to the effect of taxation on the redistribution of income rather than from any efficiency gain. In chapter three, assuming that the home government maximises the tariff revenue, the welfare with ad valorem tariff is higher than that with per-unit tariff given the constraint of FDI cost. The maximum revenue collected by the home government is always higher with ad valorem tariff under Cournot competition. However, under Bertrand competition with differentiated products, the maximum revenue with per-unit tariff is higher than that with ad valorem tariff if the FDI cost is sufficiently low. This is because the introduction of product differentiation and nature of Bertrand competition both intensify the competition and lower the prices. In chapter four, by using the general oligopolistic equilibrium (GOLE) model developed by J. Peter Neary, it is shown that social welfare is also U-shaped in the trade cost under Cournot competition. The result is in line with Brander (1981) and Brander and Krugman (1983). In particular, when the trade cost is sufficiently high, a reduction in trade cost will increase the competitive wage due to the redistribution of labour, and the equilibrium prices as a function of trade costs follows a hump-shaped pattern if the products are homogeneous.

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31

Candia, Bernardo. "Taxes,Transfers and Income Distribution in Chile." Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/164074.

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TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN ECONOMÍA
This 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.

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32

Knight, Russell Henry. "Export Taxes In Argentina: A Case Study." Virginia Tech, 2005. http://hdl.handle.net/10919/37121.

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With the recent agreement on a framework in the Doha Round for the WTO, trade liberalization is taking another step forward. Unfortunately, export taxes get overlooked as only five countries have this protectionist/rent seeking policy: Argentina, Malaysia, Indonesia, Russia and Ukraine (USDA FAS, 2004). However, the impact of these policies can be felt all over the world. The focus of the case study is on the differential export taxes (DET) placed on soybeans by the Government of Argentina and analyzing the impact of government intervention on trade. Argentina is the third-largest producer of soybeans, and the worldâ s largest exporter of soybean oil and meal with domestic consumption totaling less than five percent of the meal and oil that is processed. In Argentina there is a constant export tax level of twenty percent that is applied to all commodities in agriculture but in the case of oilseeds, raw soybeans are taxed 3.5% more than all other grains and oilseed products. This differential tax favors the exports of valued-added products, i.e. soybean oil and meal. Previous attempts to eliminate the DET have failed. FEDIOL, the Federation that represents the vegetable oils and fats industry in the European Union, filed a complaint against Argentina in the late 1970s and again in the early 1980s, but failed because the DET was not listed as a subsidy under the GATT.
Master of Science

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33

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.

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University of Technology, Sydney. Faculty of Engineering.
This 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.

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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.

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This study addresses the question of whether the relation between investor-level taxes and a firm's capital structure decisions varies predictably with financial constraints. Using the setting of the 2003 reduction in individual tax rates for ordinary income, dividends, and capital gains, this study documents that constrained firms decrease their debt use in response to the 2003 tax cuts, while unconstrained firms increase their debt use over the same period. I find these effects are only evident among firms with relatively high individual ownership, which is the group of firms that theory suggests will react to the tax cuts. This paper contributes to the literature on how investor-level taxes influence firms' financing decisions as well as the literature pertaining to the 2003 Tax Act.

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Petutschnig, 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.

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The paper analyses whether various aspects of a country's tax system have a positive or negative influence on individuals' attitudes towards the future. These attitudes are measured by an analysis of Google search queries derived from Google Trends which allow constructing an online futureorientation index for a sample of 58 countries. There results of this analysis indicate that capital gains taxes and value added taxes discourage future-oriented behaviour. Also, high personal income tax rates at the lowest income brackets discourage, whereas - surprisingly - the top marginal rates could positively influence an individual's future orientation. The paper contributes to existing research in three ways: First, it expands the existing tax literature by providing evidence that taxes can influence very fundamental personal values, such as individuals' general attitudes towards their future. Second, it contributes to a vast body of cross-cultural studies on future orientation by introducing tax law. Third, by using Internet search patterns the paper introduces these large, automatically gathered data sets into scientific tax research, thereby opening the possibility for further research opportunities. (author's abstract)
Series: WU International Taxation Research Paper Series

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36

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.

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37

Kasahara, 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.

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In 2003 Japan proposed a Climate Change Tax to reduce its CO2 emissions to the level required by the Kyoto Protocol. If implemented, the tax would be levied on fossil fuel use and the revenue distributed to several sectors of the economy to encourage the purchase of energy efficient equipment. Analysis using the MIT Emissions Prediction and Policy Analysis (EPPA) model shows that this policy is unlikely to bring Japan into compliance with its Kyoto target unless the subsidy encourages improvement in energy intensity well beyond Japan’s recent historical experience. Similar demand-management programs in the U.S., where there has been extensive experience, have not been nearly as effective as they would need to be to achieve energy efficiency goals of the proposal. The Climate Change Tax proposal also calls for restricting Japan’s participation in the international emission trading. We consider the economic implications of limits on emissions trading and find that they are substantial. Full utilization of international emission trading by Japan reduces the carbon price, welfare loss, and impact on its energy-intensive exports substantially. The welfare loss with full emissions trading is one-sixth that when Japan meets its target though domestic actions only, but Japan can achieve substantial savings even under cases where, for example, the full amount of the Russian allowance is not available in international markets.
Abstract 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/).

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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.

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Bell, 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.

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Blake, 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.

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Higson, 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.

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GOMES, 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.

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A política de distribuição de dividendos têm despertado o interesse de economistas deste século e nas últimas cinco décadas foi objeto de uma intensa modelagem teórica e de testes empíricos. Um grande número de modelos é conflitante entre si (todos sem grande suporte empírico), e definem as tentativas de explicar o comportamento da distribuição de lucros. Buscaremos explicar o comportamento, fazendo uma análise empírica da distribuição de dividendos no mercado brasileiro.
The 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.

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43

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.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2009.
Includes 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.

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44

Bokan, Nikola. "On taxes, labour market distortions and product imperfections." Thesis, University of St Andrews, 2010. http://hdl.handle.net/10023/3053.

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This thesis aims to provide new and useful insights into the effects that various tax, labour and product market reforms have on the overall economic performance. Additionally, it aims also to provide insights about the optimal monetary and fiscal policy behaviour within the economy characterized with various real labour market frictions. We analyze the benefits of tax reforms and their effectiveness relative to product or other labour market reforms. A general equilibrium model with imperfect competition, wage bargaining and different forms of tax distortions is applied in order to analyze these issues. We find that structural reforms imply short run costs but long run gains; that the long run gains outweigh the short run costs; and that the financing of such reforms will be the main stumbling block. We also find that the effectiveness of various reform instruments depends on the policy maker's ultimate objective. More precisely, tax reforms are more effective for welfare gains, but market liberalization is more valuable for generating employment. In order to advance our understanding of the tax and product market reform processes, we then develop a dynamic stochastic general equilibrium model which incorporates search-matching frictions, costly ring and endogenous job destruction decisions, as well as a distortionary progressive wage and a at payroll tax. We confirm the negative effects of marginal tax distortions on the overall economic performance. We also find a positive effect of an increase in the wage tax progressivity and product market liberalization on employment, output and consumption. Following a positive technology shock, the volatility of employment, output and consumption turns out to be lower in the reformed economy, whereas the impact effect on inflation is more pronounced. Following a positive government spending shock the volatility of employment, output and consumption is again lower in the reformed economy, but the inflation response is stronger over the whole adjustment path. We also find detrimental effects on employment and output of a tax reform which keeps the marginal tax wedge unchanged by partially offsetting a decrease in the payroll tax by an increase in the wage tax rate. If this reform is anticipated one period in advance the negative effects remain all over the transition path. We investigate the optimal monetary and fiscal policy implication of the New-Keynesian setup enriched with search-matching frictions. We show that the optimal policy features deviation from strict price stability, and that the Ramsey planner uses both inflation and taxes in order to fully exploit the benefits of the productivity increase following a positive productivity shock. We also find that the optimal tax rate and government liabilities inherit the time series properties of the underlying shocks. Moreover, we identify a certain degree of overshooting in inflation and tax rates following a positive productivity shock, and a certain degree of undershooting following a positive government spending shock as a consequence of the assumed commitment of policy maker.

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45

Usrey, Spencer Conley. "Three essays on institutional investors and income taxes." Thesis, [Tuscaloosa, Ala. : University of Alabama Libraries], 2009. http://purl.lib.ua.edu/22.

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Куришко, 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.

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Steyn, 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.

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In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden.
Thesis (PhD)--University of Pretoria, 2012.
Taxation
unrestricted

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48

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.

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Qi, 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.

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Cover, 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.

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This thesis investigates the impact that the corporate income tax rate has on inflows offoreign direct investment (FDI) in high-income OECD countries during the periods1998-2006. The thesis has a small focus on Sweden and how this country’s policies canaffect inward FDI. Moreover, the determinants of FDI are analyzed in order to build amodel that allows to see the influence that the statutory corporate income tax rate has onthese countries. OLS regressions are used to find the degree to which certain variables,specifically the corporate tax rate, have an impact of the dependent variable (i.e.aggregate inflows of FDI). The independent variables are: GDP, skilled labour, labourcosts, economic freedom as a proxy for trade openness and property rights,infrastructure, the corporate income tax rate, dummy variables to account for timeeffects and three dummy variables for continental location targeting whethergeographical location is of relevance of not.It is concluded that the corporate income tax rate does have a significant impact on FDIinflows in OECD members for the specified period. Additionally, economic freedom,gdp and geographical location are also found to be important variables that determinethe inflows of FDI. Other variables are found insignificant in almost all regressions.

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