Bibliography: pages [115]-120. / This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable income of other companies within the same group whereas in the case of a company that is structured through divisions losses incurred by a division are deductible from income of other divisions of the same company. The study is classified as 'microcomparison' whereby legal problems that exist in one country are studied on a comparative legal basis. Accordingly, the objective of the thesis is achieved by undertaking a comparative study of group income tax law in the United Kingdom and United States of America for equitable group income tax treatment of problems that exist within the current South African company income tax system. First, the definition of 'a group' is established, after which a group income tax treatment of group transactions and tax losses is established to eliminate the inequities that are inherent in the South African income tax system. Throughout the study it is demonstrated that these inequities exist in spite of the current income tax avoidance provisions (for example s103 and the connected persons rules). The conclusions made in the study indicate that the inequity that exists in the South African company income tax system should be eliminated.

No description available.

Thesis (M.B.A.)--Boston University

"The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by Lord Herschell even though directed at the United Kingdom tax system in 1889 seem to capture the situation in the new tax law in Lesotho. A recurring question for any tax system to date is is taxation by either residence and/or source appropriate? This question inspired my research into the examination of the new Lesotho Income Tax Order No 9 of 1993.

The dissertation identifies and responds to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to fill these gaps in the ETI literature. It constructs a theoretical framework for behavioral responses of taxable income to taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI function. Using the functional form derived from the Allingham-Sandmo model and empirical data on the function's arguments in the years 1979, 1982, 1985, and 1988, the dissertation studies behavior of the declared income elasticity function. / Ph. D.

Educational and societal demands have drawn much attention to child care issues in America. Two pieces of legislation have had a tremendous impact on many society issues, but none more profoundly than that of center-based child care. Few societal issues have the potential to have such a dramatic impact on the lives of children, especially low-income children, as child care. The awareness of the importance of child care was also heightened by the scientific discoveries of brain development. The overwhelming results of the discoveries in brain development include the nature of learning and the importance of the critical periods in brain development. Scientists have neurological proof that the years before kindergarten are the most important years of development in a child's life. These are the years that a growing number of children, especially low-income children, are spending in child care. Research has documented the importance of early childhood experiences for not only educational achievement but also for adult outcomes. In spite of what is known about child development and the benefits of quality child care for healthy child development, many children do not have access to quality child care services. Although the benefits of quality child care are most evident with low-income children, they are the least likely to receive high quality child care services. The purpose of this study was to gather baseline data on the condition of child care services for low-income children in Mississippi as it existed in 2001. In doing so, the sample consisted of 100 child care centers that participated in the Partners for Quality Child Care Project. This descriptive study collected data using the Early Childhood Environment Rating Scale-Revised, the Infant Toddler Environment Rating Scale, and the Caregiver Interaction Scale. The findings suggested that overall child care for preschools and infant/toddlers was minimal. This level of child care meets the basic standards of health and safety without much opportunity for many developmentally appropriate experiences. However, an investigation of the caregiver interaction as measured by the Caregiver Interaction Scale revealed that there was some evidence that caregivers in 2001 provided care that was warm and supportive.

No description available.

No description available.

Thesis advisor: Paul Cichello / As inequality continues to grow, scholars remain conflicted on solutions to diminish the gaps in earnings. Mexico is an upper-middle income country, however it is also among the high inequality countries. This study uses data from the Mexican Intercensal Survey to analyze the relationship of the dispersion of education on the amount of earnings inequality. Regions with higher educational inequality and educational attainment tend to have higher earnings inequality. The research was expanded to explore how inequality has changed over the course of the 21st century. The results concluded that the mean educational attainment and average earnings increased as the GINI and EGINI coefficients notably decreased over the fifteen year timespan. From a policy perspective, this finding sets the tone for a bottom-up approach. While not hindering the attainment of the top, ideal policy would incentivize opportunity for bottom achievers. Furthermore, the results clearly contradicted Kuznets’ hypothesis with a U-shaped distribution between earnings and inequality. This paper explores alternative development theories as well as policy action focusing on education to reduce inequality. / Thesis (BA) — Boston College, 2022. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Departmental Honors. / Discipline: Economics.

Objective: To examine associations between neighborhood characteristics and diet and physical activity in those of differing socio-economic status. Design: A cross-sectional study was conducted among US adults living in a small Southeast community, including individuals at lower income levels. Physical activity was self-reported and objectively measured with a pedometer. Diet, self-efficacy, and perception of neighborhood friendliness were self-reported. Main outcome measures: Minutes of physical activity, self-efficacy towards physical activity, where residents exercised, and perception of neighborhood friendliness towards physical activity. Statistical Analysis Performed: Associations between where participants exercise and their minutes of daily exercise were analyzed by independent t-tests (p < 0.05). Income level and minutes of daily activity were analyzed with t-tests and later with UNIANOVA, controlling for age. Income and where participants exercise was analyzed using Chi square. Distance to the park and minutes of daily activity was analyzed with Pearson's correlation (two-sided, p < 0.05). Results: Income was not associated with daily minutes of physical activity or where a person chose to be active. Age was the biggest predictor of physical activity. Living on a street with a hill was positively correlated with self-efficacy for physical activity but negatively correlated with perception of neighborhood friendliness towards physical activity. Conclusion: Both high and low SES residents, within the same neighborhood, having access to the same recreational opportunities, did not differ in levels of physical activity. Both income groups met the current recommendations for physical activity suggesting access to parks with walking/biking trails, as well as other facilities, increases actual energy expenditure, independent of SES. Applications: Health officials and urban planners could work together in creating more recreational opportunities, especially in low SES neighborhoods, to increase national levels of physical activity. / Master of Science