Thesis (Ph. D.)--University of Chicago, Irving B. Harris School of Public Policy Studies, 2002. / Includes bibliographical references. Also available on the Internet.

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 161-170). Also available via the Internet.

Thesis (D.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English. Includes bibliographical references.

Cheung Chun Yiu. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 68-69). / Abstracts in English and Chinese. / Chapter 1 --- Introduction and Literature Review / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature review --- p.4 / Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Introduction / Chapter 1.1 --- Background --- p.8 / Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9 / Chapter 2. --- The Model --- p.16 / Chapter 3. --- Equilibrium conditions --- p.22 / Chapter 4. --- Conclusion --- p.29 / Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Further analysis with a defined form cost function --- p.30 / Chapter 2. --- Different level of participation of tax practitioner --- p.41 / Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45 / Chapter 4. --- Conclusion --- p.48 / Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider" / Chapter 1. --- Introduction --- p.50 / Chapter 2. --- Basic model for tax compliance --- p.51 / Chapter 3. --- Model for tax compliance with tax practitioner --- p.58 / Chapter 4. --- Professional fee policy --- p.64 / Chapter 5 --- Conclusion --- p.66 / Reference --- p.68

This thesis is a study of the Troubled Asset Relief Plan, referred to as TARP, and its effectiveness, proper allocation of resources, and governance in response to the 2008 U.S. Recession. By examining the eight largest banking institutions that effectively provided the largest net gain of funds to the government and comparing those to the eight largest banking institutions with shares still listed on the market as of 2018 that provided the largest net loss of funds to the government, we attempt to draw conclusions upon the effectiveness and decision making of the TARP plan and how to best address future economic recessions. By comparing share price change and return that the government received over 10 years, from FY 2009 to FY 2018, of both the most profitable and least profitable banks back to the taxpayer, it is shown that the market reacts accordingly to these funds being allocated to select institutions and favors companies that can effectively return resources lent by the government and then some. The share prices for those banks that returned more than expected to the government universally outperformed both the financial sector and S&P 500 over the ten-year period following the subsidy of TARP funds. This pairing of both share price rise and successful return on investment to the taxpayer of the United States Federal Government during the turmoil following the stock market crash point towards not only the success of the TARP program but that its resources should have been allocated even stronger towards large banks.

Traditionally, tax administrations have used taxpayer audit program resources principally to deter deliberate noncompliance, 'encourage' due care in the exercise of tax obligations, and recoup otherwise forgone Revenue. Usually, a corresponding perspective has been adopted by those policy analysts concerned with identifying and modelling the 'optimal' design characteristics of taxpayer audit programs. But, in the process, they have presumed that tax administrations make no efforts to learn from the results of taxpayer audits. Equally, most policy analysts have presumed that taxpayer audit programs can play no part in tax administrations' efforts to improve the underlying willingness and ability of taxpayers to comply with their tax obligations. One important adverse consequence of these presumptions has been that the taxpayer compliance behavior literature has paid very little attention to the major policy issue of how tax administrations should go about allocating their taxpayer audit program resources so as to best manage what the candidate has termed the risks to the Revenue. These risks are defined to be those which stem from the lack of information available to tax administrations about both deliberate and inadvertent noncompliance by taxpayers. In the empirical part of the taxpayer compliance behavior literature it is now well-appreciated that both the nature and the degree of taxpayer noncompliance can vary considerably across different categories (populations) of taxpayers. Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer populations. In turn, different taxpayer populations may well require different program 'treatments'. Accordingly, it is now being recognised in the empirical literature that much more attention needs to be paid to the types of information tax administrations require about taxpayer noncompliance so as to better perform their central role. It is already widely agreed by policy analysts that a tax administration's central role is a broad one, and that it entails ensuring, as far as is practicable and socially desirable, all taxpayers pay the correct amounts of tax - preferably voluntarily. However, a tax administration's performance in this regard has to be assessed largely on the results obtained from taxpayer audit programs. There is therefore a need for a new conceptualisation (model) of what might constitute an 'optimal' taxpayer audit program, and which better captures both the various aspects of taxpayer noncompliance and the information requirements of tax administrations. The need for such a model has now become an urgent one. This is especially because a number of tax administrations, including the Australian Taxation Office, are no longer seeking to use taxpayer audit program resources principally in the traditional deterrence, 'encouragement' and Revenue-recovery mode. Instead, these resources are increasingly being used to help identify those taxpayer populations, as distinct from individual noncompliant taxpayers, which represent the greatest 'risks to the Revenue'. In turn, the results from taxpayer audits conducted in the 'high risk' populations are being used to help the tax administration determine the most appropriate strategies for improving future compliance in these populations. It will be argued in this thesis that the capture of these important strategic characteristics of modern taxpayer audit programs cannot be achieved by augmenting the existing deterrence-based models. A complementary model, more suitable for wider policy analysis, is therefore developed which can readily encompass these characteristics. This model is based on the construct of a budget-constrained tax administration seeking to manage the risks to the Revenue in (what is described in the organizational literature as) a Learning Organization environment, and where market segmentation techniques are drawn on when making inter-population resource allocation decisions. The policy value of this model is then demonstrated by applying it to both quantitative and qualitative data compiled by the candidate for the Business Audit Program of the Australian Taxation Office. In the process, a number of separate, substantive contributions are made to the program monitoring, program evaluation and taxpayer compliance behavior literatures. Collectively, these contributions provide support for the central argument of this thesis that both taxpayer compliance behavior researchers and policy analysts now need to pay much more attention to the information-gathering and strategic resource allocation challenges confronting tax administrations. The policy issues arising here, it will be argued, go to the heart of what constitutes successful and accountable tax administration, and (in turn) a 'high integrity' tax regime which is both efficient and equitable.

Thesis (Ph. D.)--University of California, San Diego, 2001. / Vita. Includes bibliographical references (leaves 304-319).

The purpose of this dissertation is to resolve an apparent conflict between the services that tax preparers provide and the tax preparation services taxpayers seek. Some literature demonstrates that tax professionals equate client advocacy with taking aggressive tax positions and minimizing taxes. Other literature suggests taxpayers seek to increase accuracy and reduce the probability of tax audit when they hire a tax professional. This difference is an "expectation gap."The methodology employed to examine this issue is a survey of tax professionals at various levels of expertise. This survey asks tax preparers what they believe motivates their clients to seek professional tax preparation services. It also asks how aggressive a tax professional should be in minimizing clients' taxes. A similar survey sent to taxpayers who use the services of a tax preparer asked the same questions about taxpayers' primary motivation in seeking professional tax preparation services and then about how they believe their tax preparer would answer the questions about aggressive tax reporting.This dissertation extends the research in several ways. In previous studies, taxpayer motivation has been determined by using a simple checklist or an open-ended question. Instead of using these approaches, I developed a scale using methods that rigorously test for validity. In measuring client advocacy, I use a scale that has been recently developed and used in the literature. While previous research has shown the disparity between what tax professionals provide and what taxpayers want, no study has asked each group how they believe the other group will respond. This will provide a measure of the degree of understanding each group has of the other.This research show that there is an expectation gap between taxpayers and their tax preparers at all levels, and that this gap is statistically significant. However, the actual size of the gap is small; accuracy and client advocacy have the largest gaps. Additional findings are that timesavings is more important to taxpayers with children, that contact with the IRS is correlated with a lower desire to avoid it, and that lower tax knowledge is correlated with stronger desire for an accurate return.

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 148-156). Also available via the Internet.

A disabled taxpayer, or a taxpayer caring for a disabled spouse or child, may deduct 100% of disability expenses from taxable income (section 18(2)(b) of the Income Tax Act No. 58 of 1962). For a 2010 year of assessment, disability expenses must meet the following three requirements to be deductible:  The expense should appear on the prescribed list.  It should have been necessarily incurred and paid for (and not recoverable) by the taxpayer.  It should have been incurred in consequence of any physical disability suffered by the taxpayer, his or her spouse or child, or any dependant of the taxpayer. If compared to a 2009 year of assessment, the second and third requirements remained the same. However, the prescribed list only became effective as from 1 March 2009 (i.e. as from the 2010 year of assessment). According to the discussion paper issued by SARS, the prescribed list was introduced to bring clarity as to the type of expenses that qualify and not to add another requirement. The expectation therefore arises that ALL expenses that meet the second and third requirements will appear on the prescribed list. The study explored the possible existence of an expense which had been necessarily incurred and paid by a South African taxpayer during his or her 2010 tax year in consequence of his or her disabled child, but which does not appear on the prescribed list. Data was collected by the researcher by using a questionnaire when having semistructured telephonic interviews with parents of severely disabled children. The results of the study indicate that there were indeed legitimate expenses incurred by the respondents during their 2010 year of assessment that did not appear on the prescribed list. The prescribed list therefore does not cater for all the possible legitimate expenses incurred by the parent of a severely disabled child. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / Unrestricted