The purpose of the paper is to explore, more fully, one particular aspect of economic accounting, measurement of national income. Since data problems often inhibit attempts to measure national income by conventional methods, particularly in less developed regions, the paper focuses attention on alternative techniques of measurement with major emphasis on procedures employing monetary data.

The purpose of this study is to analyze the system of personal income taxation in Nigeria, especially with respect to its administration, equity, and effects on efficient resource usage. There have, in the past, been numerous complaints that the personal income tax in Nigeria does not yield enough revenue for the state governments, primarily because of widespread avoidance and evasion of the tax, especially by persons who do not derive income from wages and salaries. This study examines this problem in light of questions as to how the tax evolved, how important it is to state governments, how efficient and equitable it is, what administrative problems it faces, and what reforms can be implemented to best solve existing problems.

No description available.

M.Com. (Taxation) / This study has been undertaken to clarify the meaning of "dividend" with reference to the definition of dividend in the Income Tax Act. The study has been conducted as follows:- (1) The meaning of "dividend" as described in general mercantile and accounting terms has been investigated and a description of the term has been composed. (if) As a dividend entails the distribution of profits, the terms "profit" and "profit available for distribution" have also been addressed. Thereafter an in depth investigation was undertaken of the definition of a "dividend" 1n the Income Tax Act, and compared with the general meaning of the term "dividend, II Finally, the income tax payable on dividends received is discussed. A conclusion is reached that the definition of a dividend in the Income Tax Act has a much wider meaning than is understood by the term in the business world. Further more the Act ignores the general Accounting connotation to the term "dividend" Lastly, it is clear that no neutrality exists concerning the taxability of dividends in the hands of the various taxpayers that we find in the South African tax system.

M.Com. (Economics) / Please refer to full text to view abstract

Thesis (M.Com. (Development Theory and Policy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2017 / A flat tax is a single-rate tax on all types of income with a minimum tax-free bracket. In theory, such a tax can improve the efficiency, effectiveness, and simplicity of a system, while the distributional effects vary depending on the tax and exemption structure. This dissertation analyses the effects of the flat tax reform introduced in Kazakhstan in 2007, through the review of the major tax changes in the country and a tax simulation exercise. Kazakhstan is a particular case because of a large number of taxes and contributions levied on income and a maximumearnings bracket above which an individual is not taxed. The analysis of macroeconomic data over two decades suggests that the benefits in efficiency, effectiveness, and simplicity are marginal, as well as debatable. The simulation analysis, based on 2007 data, shows that redistribution happened at the expense of the middle-income group as a result of the flat tax reform. The results show that while the flat tax system, along with other factors such as the general trend in the poverty reduction, the imperfect tax schedule of the preceding system, and pro-poor public expenditures, contributed to the improvement of equity overall, the results might be reversed once there is a higher share of the high-income earners. / GR2018

Affordable rental housing is an important form of housing tenure in urban areas, providing opportunities and choice for households seeking housing. Since 2004, government has recognised this and has extended the choice of tenure options available to very low, low- and medium-income households, particularly in better-located parts of the urban environment (McCarthy, 2010). This has resulted in the development of government programmes to support the development and strengthening of the rental sector. This study is an attempt to examine the delivery of affordable rental housing in urban areas, with the focus on Johannesburg inner city, and to assess options currently provided by role players in this sector and the constraints that are faced in achieving successful delivery of this accommodation. The study looked at large private and public organisations involved in this market for a comparative analysis of challenges in the affordable rental housing market. Interviews were conducted with key people from the selected organisations in the Johannesburg inner city in order to draw from their experiences of the market. Constraints highlighted by the organisations are; the slow release of buildings for conversion and upgrading into units by the City of Johannesburg, high costs of utilities charged by the City of Johannesburg in the inner city and the monthly rentals defaulting by tenants. As a way forward, it is anticipated that the new Inner City Property Scheme will address the slow release of stock for conversion and upgrading into units. The study recommends that continuous research on affordable rental housing should be done in order to establish innovative ways of dealing with the challenges.

Trust is a good approach to explain the functioning of markets, institutions or society as a whole. It is a key element in almost every commercial transaction over time and might be one of the main explanations of economic success and development. Trust diminishes the more we perceive others to have economically different living realities. In most of the relevant contributions, scholars have taken a macro perspective on the inequality-trust linkage, with an aggregation of both trust and inequality on a country level. However, patterns of within-country inequality and possibly influential determinants, such as perception and socioeconomic reference, remained undetected. This paper offers the opportunity to look at the interplay between inequality and trust at a more refined level. A measure of (generalized) trust emerges from ESS 5 survey which asks "...generally speaking, would you say that most people can be trusted, or that you can't be too careful in dealing with people?". With the use of 2009 EU-SILC data, measurements of income inequality are developed for age-specific groups of society in 22 countries. A sizable variation in inequality measures can be noticed. Even in low inequality countries, like Sweden, income imbalances within certain age groups have the potential to undermine social trust.

Thesis. 1976. Ph.D.--Massachusetts Institute of Technology. Dept. of Economics. / Microfiche copy available in Archives and Dewey. / Bibliography: leaves 92-95, 182-185. / A dynamic theory of racial income differences.--Intergenerational transfers and the equilibrium distribution of earnings. / Ph.D.

Thesis. 1978. Ph.D.--Massachusetts Institute of Technology. Dept. of Economics. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND DEWEY. / Bibliography: leaves 191-192. / Ph.D.