Satisfaction of basic needs is among the priority objectives of the Bangladesh government, a priority reflected in the forestry sector. Elaborate programmes have been chalked out in both public and private sectors. This study attempts to assess performance of a public sector social forestry project in Bangladesh in terms of basic needs fulfilment of participating rural farmers. `Thana Afforestation and Nursery Development Project' is a major social forestry project in Bangladesh, covering the whole country except the Sundarbans mangrove forest and the hill forests in the east. The project has several components, major among which are agroforestry (AF) and woodlot (WL) schemes. The project started in revised form in 1991-92. This research attempts to study the consumption pattern of basic needs goods (food and non-food) of participants and the project's contribution to satisfying basic needs. Rajshahi Division comprises north west Bangladesh and supports a large area of social forestry plantations. A stratified multi-stage random design was adopted for sampling participants. Stratification was based on agro-ecological zones (AEZs), while the stages consisted of districts, villages and participants. The sample consisted of 180 participants (90 each from AF and WL) from 32 villages distributed in five districts and in five agro-ecological zones. A household questionnaire survey was administered to participants to apprehend various aspects like socio-economic profile, basic consumption needs, involvement in the project, benefits derived, and knowledge, awareness, attitude and opinions. Tree growth measures of participants' plots were also recorded to estimate expected final return, since no plot has been harvested, despite reaching the rotation age in 1998. Data analyses on socio-economic aspects of participants reveal that most males and females occur in the most economically active age class. 54% are literate with 24% having primary education. Agriculture is the main occupation (54%), while 32% have other occupations like tradespersons and professionals. Seasonal employment is dominant (57%) depending upon the nature of agriculture. Most households (42%) reported monthly income in the range Tk. 1000-2000. AF plots are mostly in the range 0.2-0.4 ha while WL plots are larger (0.4-1.0 ha). Although the project is designed for landless farmers, in reality only 17% of farmers were genuinely landless, the remainder having their own land in the range 0.02-0.11 ha. Own land of AF and WL farmers is highly unequally distributed with Gini concentration ratio (GCR) of 0.60 and 0.61 respectively. 75% of participants have cattle (2 or more head). Food consumption of participants has been studied to some depth, food being the most important basic needs item. Participants consume 1010 gms of food per head per day, rice and vegetables constituting 55% and 22% of average daily food basket. Energy and protein consumption are relatively high in the national context (2427 Kcal and 72.38 gms per head per day). They derive higher food value from all major food items except fish and fruits, which are dearer and less available items in Rajshahi (also explained by income elasticity and regression analysis results). Poverty analysis tells quite an encouraging story: poverty head count ratio (HCR) of 21.4, compared with national HCR of 47.5. AF farmers are less poor (HCR 20.76) than WL farmers (HCR 22.05). Depth of poverty is higher for WL farmers, while severity of poverty is higher for AF farmers. Income inequality of participants is less than both national and rural distributions (GCR of 0.35, compared to 0.43 and 0.38 respectively). WL farmers suffer less income inequality. Incidence of poverty is lowest in TMF zone and highest in LBT zone, although income inequality is lowest in the latter zone. Both schemes are profitable in all AEZs, with the WL scheme promising greater returns per ha and HBT zone showing the highest NPV value. Mean financial IRRs are high: 57% for AF and 48% for WL. Conversely, financial BCRs are higher for WL plots (5.32) than for AF plots (3.32). Altogether, WL plots generate higher financial revenues than AF plots over the project life (8 years). Sensitivity analyses show that both schemes are financially robust under differing site and cost conditions. Per capita per day basic needs income needed to satisfy the minimum caloric requirement, derived from both food and non-food items, has been estimated as Tk. 16.00. Basic needs outcomes of the combined analyses show that both schemes successfully fulfil the basic needs of participants and WL is more promising. LBT zone ranks first in the AF scheme, while HBT zone provides the highest per ha per year basic needs value.

No description available.

M.Tech. / South Africa is one of the countries in the world that has delivered the highest number of houses to the poor through various delivery mechanisms. This was done to fulfill her vision of adequate housing for all, as reflected in the National Housing Policy framework. Over the last fifteen years, the African National Congress [ANC] led government has vigorously ensured that essential services were made available to advance the lives of ordinary people. Since 1994 to date, about 2 700 000 houses have been delivered, providing more than 13 million people with secure homes. One of the housing strategies, as contained in the National Housing Policy of 1994, was to provide subsidy assistance to low income groups to enable them to become home owners and improve their quality of life. The Housing Subsidy Scheme, adopted as the channel of delivery, has to date helped reduce the housing backlog and is tending to reach the goal of eradicating informal settlement by 2014. This research work is an evaluation of the post-occupancy experience of housing subsidy beneficiaries. The study evaluated satisfaction levels of subsidy beneficiaries, what beneficiaries actual do with the subsidized houses after they have been allocated to them, to ascertain if the subsidized houses have improved the beneficiaries’ lives. It also evaluates if the progressive strategy of housing to South Africa citizens is being realised; as well as determining government commitment in maintaining these houses. The methodology used for the study was both qualitative and quantitative. The quantitative research was conducted in four already established housing subsidy locations in Johannesburg, Gauteng Province of South Africa. A structured questionnaire with dichotomous, multiple choice, scaled, matrixtype and open-ended questions was used to conduct interviews and obtain data during the survey. Findings from the study revealed that the progressive strategy of housing is successful in fulfilling its vision to supply adequate housing to all its citizens. However, beneficiaries are not satisfied with the subsidized houses, because of the units’ sizes. Also, defects occurred in the houses delivered. These defects include roof leakages, cracks in walls, lack of finishing internally and externally, and defects in roof trusses. The cause of these defects was a result of poor quality control mechanisms put in place by the Department of Housing. Lastly, it was also revealed that the government has no plans in place to prevent slum conditions in the subsidized housing areas, by means of a well structured maintenance system. Based on the findings from the study, it is recommended that the Department of Housing and administrator of subsidized housing units in Gauteng should conduct a complete and thorough needs analysis of the beneficiaries of a proposed housing subsidy development, it is also recommended that government should provide as wide a choice of housing and tenure options as is reasonably possible. This can be achieved through the rental housing option. It is further recommended that the Gauteng Department of Housing should set up an independent section to carry out monitoring of subsidized houses during construction and formulate an appropriate maintenance culture that will help in encouraging beneficiaries to maintaining the subsidized house. In addition, the Department of Housing should move beyond the progressive realization of the right to adequate housing as contained in the South Africa Constitution, to the use of the housing to improve the lives of the citizens and lastly, the Gauteng Department of Housing should conduct more post-occupancy evaluations of housing subsidy beneficiaries’ experiences. By conducting more POE, the Department of Housing will be well informed of the satisfaction levels of the occupants whether the house is up to standard, if the houses have improved the lives of occupants and what actually they are doing with the houses once they are allocated to them.

South Africa is acknowledged as having the highest Gini coefficient in the world. The Gini coefficient is a measure of income inequality in a country. The eradication of all forms of inequality was probably the most important aspiration for people pre-democracy. After two decades of democracy, not only has the eradication of inequality not materialised, but inequality has worsened. The aim of the research is threefold. Firstly, to understand the origins and the ensuing reasons for inequality as it is experienced in South Africa in 2013 and secondly, to investigate what the effects of this inequality are on the lives of South Africans, socially, politically and economically. Lastly, the research aims to find what, if anything, South Africans can do to address the issue, in order to determine if the aspiration is indeed attainable. Qualitative exploratory research was conducted by interviewing 16 prominent South Africans with the requisite knowledge of the topic and experience in their respective fields. Semi-structured, in-depth face-to-face interviews were performed. Content and theme analysis were carried out on the transcripts, followed by the recording of the responses in logically ordered tables. The literature informed the interpretation of the results in the tables. The reasons for and causes of South Africa’s high Gini coefficient were identified, with the apartheid legacy and the present government’s governance style as the two greatest contributors. The effects of the high inequality in the South African context were considered far more detrimental to society, than to the politics and the economy of the country. The research yielded a number of actions that could be considered to reduce inequality, thereby improving the Gini coefficient. The two most important proposals were addressing the current poor education system and finding a solution for unemployment. / Dissertation (MBA)--Gordon Institute of Business Science, 2013 / mn2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

This study was about the reaction of disadvantaged groups and persons to inequality and deprivation. Set in Badia, a low income community in Lagos, Nigeria, it investigates the main effects of community members’ attributions of causes of poverty in motivating or impeding their reaction to inequality. Relative Deprivation (RD) theory proposed that dissatisfaction with social outcomes depend on subjective feelings rather than objective criteria. However scholars found empirical difficulties in predicting collective action on the basis of RD. Resource Mobilization proponents argued on the contrary that feelings are not salient within the framework of action. The infusion of Social Identity Theory (SIT) into RD research however resolved the paradox of action with SIT’s argument that action was contingent upon the perception of permeability and legitimacy of inter-group structures. However, despite successes of SIT, scholars found that it was unable to predict the type of actions group members will take in response to injustice and the nature of possible actions. Propositions of RD and SIT were therefore suitable for integration into the proposition of Taylor & McKirnan’s (1984) Five Stage Model (FSM) of inter-group relations that reactions to RD feelings were predicated upon the dynamics of the social philosophy guiding stratification. Using an integrated RD, SIT and FSM framework, this study shows how disadvantaged group members’ responses to deprivation proceeded as predicted by the FSM from mutual acceptance to collective action mediated by their perception of causes of poverty. This complements the trend in the literature on reaction to inequality and it's almost ii exclusive focus on instrumental and affective concerns while neglecting the role of consensually shared beliefs in motivating or impeding action and willingness to act in response to injustice. The study hypothesized that the pattern of causal attributions of poverty of respondents will shape their ‘predisposition to act’ and the type of action they would engage in. The main hypothesis of the study therefore was that poverty attribution mediates the relationship between ‘feelings of injustice’ and ‘reaction to inequality’. For instance where respondents attribute poverty to individual or fatalistic factors they will adopt individual action whereas where attributions are structural, responses will be collective, where feelings of injustice were present. A survey was conducted using a five-level Likert scale to decipher respondents’ perceptions of feelings of injustice, their causal attribution of poverty, their levels of willingness to embark on collective action and actions taken in the preceding year. In the first stage of analysis, responses (n = 383) were reduced using Principal Components Analysis (PCA) to determine how questionnaire items contributed to variables under consideration. Subsequently, variables extracted were correlated and regressed. While bivariate correlation was used to test simple relationships between variables, a stepwise hierarchical regression analysis was used to decipher how sub-dimensions of poverty attribution mediate the relationship between respondents’ feelings of injustice and their willingness to embark on collective action entering variables in succession into the regression equation. Furthermore, a 1 x 3 x 5 Multivariate Analysis of Covariance (MANCOVA) was used to test the mediation effects of poverty attribution sub-dimensions on the relationship between injustice feelings and actions. The results showed iii that structural attribution was the preferred explanation for poverty among Badia residents, as this explanation was preferred by a majority of the respondents. It was also shown that while 96.9% of respondents used more than one causal attribution, a majority of structural attributors adopted fatalistic attribution as second choice of explanation for poverty. On the basis of the above, and in line with previous studies (Mann, 1970; Bobo, 1991), it was deduced that the possibility for radical action would be diminished as a result of this ‘dual/split consciousness’. The result further confirmed as hypothesized, that fatalistic attribution had a negative correlation with willingness to embark on collective action as respondents in the fatalistic condition were not willing to embark on collective action. However, respondents in the structural conditions were more willing to engage in collective action. While attributions predicted willingness to embark on collective action, MANCOVA showed that action proceeded in a continuum as predicted by the FSM. For example, while the introduction of fatalistic and individual attribution to the equation hypothesizing the relationship between injustice feelings and action showed that resultant actions were predominantly individual normative, post-hoc inclusion of the structural dimension to the equation showed an addition variance to the equation for collective action. This indicated that structural attributions enhance collective normative action. However, consistent with most studies in the literature, the results did not predict collective non-normative action1. Results indicated low adherence of subject to items eliciting collective action suggesting that past studies which reported high preference of collective action by disadvantaged groups may have been influenced by ‘social desirability effects’, given Topf’s (1995) assertion that what people say they will do is often not what they do but what they perceive as right in the particular situation. 1 The only notable exception is Boen & Vanbeselaere (1998) 2 A full discussion of lay explanations of poverty is reserved for chapter 4 of this thesis. iv The study however proposed on the basis of the salience of structural attributions that poverty attributions may become useful for Social Movement Organizations (SMOs) interested in fostering social change. However, while the study showed that attribution influences willingness to embark on action it does not show how attribution becomes salient in group membership. Thus there is a need for future studies to investigate how attribution affects group identification. Similarly, given the dearth of studies of the attribution of the ‘actual poor’ of poverty, it is necessary for future studies to test the validity of the result from the present study indicating stronger adherence to fatalistic than individualistic attributions of poverty among the disadvantaged. While many past studies of attribution and those of reaction to injustice have been on samples of middle-class adults in developed countries, or artificially created deprived groups, the present study being of the ‘real life’ poor in a Third World setting, provides evidence of ‘real world’ actions and attributions of people experiencing poverty.

The Report of the Royal Commission on Taxation, 1967, stated that tax treatment of leases was of great concern if the system of capital cost allowances was not to be undermined. In spite of this warning, nothing has been done since the repeal of former Section 18 of the Canadian Income Tax Act, in 1963, to remedy the situation. Section 18 was repealed because it was found to be administratively inoperable. A study of current accounting and business practice, of theoretical and research committee recommendations, and of legislation in the United States appears to isolate the reason for legislative difficulties. The premise on which Canadian legislation was based is much too narrow. Only those leases which had purchase options were dealt with. In fact, most long term leases, regardless of whether or not they have purchase options, have most of the attributes of purchases. These attributes include property rights acquired in assets, useful life of assets, equity accumulation in assets, and the fair -market value of assets in relation to the present value of total payments required under the lease. In most long term leases, the present value of contract payments, including options, comprises the major part of the fair market value. Current opinion and practice, as expressed by most writers, by research committees, and as evidenced by accounting practice and business acceptance in balance sheet footnoting of long term leases, effectively treats such acquisition as quasi-purchases. In this regard, both theory and practice is far ahead of legislation. The inequity in the tax treatment of long term leases is much more consequential than is generally realized. Not only is there substantial tax postponement for an ever burgeoning number of realty and equipment leases, but there is 'proper' tax avoidance under the long term lease through depreciation of land for tax purposes, effectively available to lessees, but not available to purchasers. When the thousands of service station and supermarket outlets, and the fact that most are under long term lease in Canada, are considered, tax avoidance from this source alone amounts to many, many, millions of dollars annually. Since leasing is always initially more expensive than purchasing, and the major reason for many leases is tax advantage, it is not unfair to say that legislative inaction contributes considerably to business inefficiency. This taxation problem is examined under varying aspects, including historical applications of the Canadian Income Tax Act; present legislation and its effectiveness; pertinent tax cases in Canada and in the United States; current accounting and business trends, and Carter Report suggestions. Finally, suggested legislation which embodies the transition of long term leasing to purchasing is proposed. While the proposed solution is relatively simple and concise, it is supported by theory, by practicality, and by operability. / Business, Sauder School of / Graduate

The existing inequality indexes in the economics literature (including the more sophisticated indexes of Muellbauer (1974) and Jorgenson-Slesnick (1984)), are found to be insensitive to relative price changes or are unjustifiable in terms of social evaluation ethics or both. The present research fills this gap in the literature by proposing a new index, named the Individual Equivalent Income (IEI) index. A household indirect utility function is hypothesized which incorporates certain attribute parameters in the form of equivalence scales. These attributes are demographic and environmental characteristics specific to a given household. This indirect utility function gives a number which represents the utility of each member of the household. A particular level of interpersonal comparison of utilities is assumed which gives rise to an exact individual utility indicator named equivalent income. A distribution of these equivalent incomes forms the basis of a price-sensitive relative inequality index. This index can be implemented in the Canadian context. Preferences are assumed to be nonhomothetic translog and demand data are derived from cross-section surveys and time-series aggregates. Based on demand data, the translog equivalent income function can be estimated and equivalent incomes imputed to all individuals in society. An Atkinson index of equivalent incomes is then computed to indicate the actual degree of inequality in Canada. The new IEI index is compared with other indexes based on a common data set. The main findings are: conventional indexes give bad estimates of the true extent of inequality and the IEI index, while providing a more accurate estimate, indicates distributive price impact in a predictable manner, i.e., food price inflation aggravates while transportation price inflation ameliorates the inequality problem. / Arts, Faculty of / Vancouver School of Economics / Graduate

The aim of this thesis is to investigate the existing pattern and changing trend of the distribution of wealth in today's Canada. In doing so I explore both theoretical accounts and empirical evidence. First, the theoretical perspectives of both classical (Marx, Durkheim, and Weber) and contemporary (Blumberg, Westergaard and Resler, Porter, and Clement) social thinkers were discussed. The objective of this review was to describe the sociological interpretations and explanations of the distribution of wealth. Second, existing evidence was reviewed and new data was gathered on the wealth distribution in Canada. The existing data came from Osberg, Hunter, Vaillancourt, Rashid, and Oja. New data concerning such issues as welfare state, income disparity, and important wealth components was examined to augment the previously existing data. The Canadian wealth distribution proved to be unequal and to have become slightly more unequal over time. The concluding chapter briefly reviews possible explanations for this set of findings. / Arts, Faculty of / Anthropology, Department of / Graduate

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation / Taxpayers are broadly financed in two ways, namely through the use of debt and equity. The returns on capital and debt are treated differently from an income tax perspective (SARS 2013). The interest expense incurred by taxpayers in the production of income by a person carrying on a trade, are deductible in determining taxable income, subject to certain conditions and limitations. The number of provisions contained in the Income Tax Act of 1962 (the Act) which deal with the tax treatment of interest income and interest expenditure have gradually increased over time. There are numerous aspects to be borne in mind by resident and foreign companies when considering the income tax and withholding tax implications which may arise in respect of transactions giving rise to interest income and interest expenditure (SAICA 2015). This is affirmed by the number of provisions in the income tax act dealing with the deductibility of interest primarily dealt with in section 24J of the Act as well as indicated by the 2014 amendments to section 8F, the introduction of section 8FA, sections 23M and 23N into the legislation. The purpose of this report is to assess whether the Department of National Treasury (National Treasury) have taken the number of provisions of the deductibility of interest too far. / NG (2020)

In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange. The recent case of Commissioner of South Africa v Werner Van Kets dealt with the definition of a taxpayer as well as information exchange. In addition, this case ruled on the hierarchy of domestic laws and international agreements. This case has led to the question of whether or not a third party is considered a taxpayer in terms of international tax agreements and raises question regarding the taxpayer's rights to confidentiality relating to information exchanged. In light of new international best practice, domestic legislation and case law, various domestic laws of South Africa were reviewed to determine whether the domestic law allows for the international exchange of information and whether or not the confidentiality clauses therein are contradictory to one another. When reviewing the manner in which South Africa allows for the exchange of information, in light of the standard Article 26, it was found that the TIEAs are aligned with both the TAA and Article 26 in terms of the exchange of information that is relevant to domestic laws. It would however appear that South Africa has not yet adopted the use of automatic exchange of information - apart from the Foreign Account Tax Compliance Act (FATCA) Inter-Governmental Agreement (IGA) that was signed with the USA. South Africa has only entered into bilateral agreements which allow for the exchange of information on request and The TAA is silent on automatic exchange, despite the financial benefit of increased annual taxation revenue that South Africa could gain through having automatic exchange agreements in place.