Diss.--Hamburg. / Includes bibliographical references.

Inaug.-diss.--Bern. / "Literatur": p. [ix]-xii.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1967. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

This thesis attempts to give an equitable and just answer to the problem of subjecting the earnings of co-operative associations to the federal income tax. The first three chapters discuss the nature of a co-operative per se, the development of the co-operative movement in Canada, the financial and business methods of Canadian co-operatives and the effect which the accumulation of tax-free reserves had had upon co-operative plant values. Chapters IV and V trace the Canadian history of the controversy over co-operative income taxation, and explain the particular application of the Income War Tax Act to co-operative associations before the 1946 amendments. The next two chapters examine the recommendations of three government bodies - two in Great Britain and one in Canada - which have wrestled with the question of subjecting co-operative earnings to income taxation. Chapter VIII explains the present Canadian tax law as it applies to co-operatives and compares it to the laws found in Great Britain and certain foreign countries. Chapter IX consists of an examination of the chief arguments advanced by both the advocates of co-operative income taxation and the defenders of co-operatives from such taxation. It will be noted that the problem is dealt with statistically, historically and theoretically. Such a three sided attack is necessary if just conclusions are to be set forth. / Arts, Faculty of / Vancouver School of Economics / Graduate

No description available.

No description available.

Savings and Credit Cooperative Societies (SACCOs) are voluntary associations of people with the common goal of encouraging savings and granting credit to members as a means to their economic improvement. For a long period of time, SACCOs have been seen as a way of ensuring savings and investments, especially by the middle and lower economic classes. In Kenya, these institutions have managed to accumulate funds running into billions of shillings, and many members have benefited from them. However, in the last few years, many of these institutions have experienced serious financial challenges that have led to some of them winding up or becoming dormant, resulting in a loss of funds for members. The primary objective of this study was to determine the factors that influence the financial sustainability of SACCOs in Kenya. The study explored the influence of financial outreach, financial regulation, corporate governance, size and age on financial sustainability. A sample of 166 SACCOs was drawn for the study, and generalised least square technique was used to analyse the data. Empirical findings of the study reveal that financial outreach, as measured by the number of members, exerts a significant influence on financial sustainability. Similarly, financial regulation, SACCOs' governance, SACCOs' size and SACCOs' age were found to exert a significant influence on the financial sustainability of SACCOs. The study has contributed to theory by applying both monetary and non-monetary measures to profitability theory of financial sustainability. While contributing to empirics, the study has delineated the relationship between the study factors and their financial sustainability status (FSS), as well as documenting the FSS of SACCOs in Kenya. In terms of methodology, the study applied the GLS analysis technique. Finally, the study provides useful information to SACCO policy makers and opens avenues for future research, thus contributing to practice. The recommendations of the study provide insights into how to rescue ailing SACCOs in Kenya and ameliorate the existing situation.

No description available.

No description available.

Thesis (doctoral)--Universität Bern. / Bibliography: p. vii-viii.