Master's thesis. / Format: PDF. Bibl.

Thesis (doctoral)--Universität, Mannheim, 2000.

Canada and Taiwan have not entered into a tax treaty. Consequently, because each jurisdiction uses different connecting factors, that is 'residence' in Canada and 'income source' in Taiwan, double taxation may occur for individuals subject to tax in both jurisdictions. With the increasing number of Taiwanese immigrants to and investors in Canada, double taxation is becoming a significant problem. A treaty is probably the most efficient mechanism to resolve the double taxation problem. However, the political issue is how can a nation (Canada) enter into a treaty with a jurisdiction (Taiwan) that it does not recognize as a nation state? Despite facing the same problem, on May 29, 1996 Australia signed a tax agreement with Taiwan concerning the avoidance of double taxation and the prevention of tax evasion. The Australia-Taiwan Tax Agreement is unique because it was signed by two private sector organizations rather than by the respective governments. Using the same mechanism, New Zealand and Vietnam have signed tax agreements with Taiwan as well. This thesis analyses the likelihood of Canada entering into a tax treaty with Taiwan. In so doing, it considers how double taxation arises, reviews the foreign reporting rules and argues that a tax treaty between Canada and Taiwan is desirable. The conclusion is that, theoretically and pragmatically, a tax treaty (or agreement) between Canada and Taiwan is possible and needed in order to relieve punitive double taxation and to facilitate bilateral economic and trading relations between the two jurisdictions.

Magistro darbe yra analizuojama Lietuvos Respublikos gyventojų pajamų mokesčio pokyčio įtaka savivaldybių biudžeto pajamoms, bei išnagrinėti šį pokytį įtakojantys veiksniai. Darbo teorinėje dalyje išanalizuoti moksliniai darbai ir straipsniai nagrinėjantys gyventojų pajamų mokestį ir jį įtakojančius veiksnius. Tiriamojoje darbo dalyje išskirti pagrindiniai veiksniai įtakojantys gyventojų pajamų mokesčio pokytį, sudarytas modelis įplaukų iš gyventojų pajamų mokesčio prognozavimui. Taip pat atlikta išsami šių veiksnių analizė, atskleistos savivaldybių galimybės juos įtakoti, įvertintas gyventojų darbo pajamų netolygumas ir gyventojų pajamų mokesčio galimybės šį netolygumą mažinti. Trečioje darbo dalyje analizuojamas Šiaulių miesto ir Šiaulių rajono savivaldybių įplaukų pokytis iš gyventojų pajamų mokesčio ir šių savivaldybių galimybės įtakoti šį pokytį. Siūloma savivaldybėms skatinti inovacijų diegimą, teikiant įmonėms mokestines ir kitokias lengvatas. / The influence of change in personal income tax to revenues of municipal budget and factors influencing such changes is analyzed in this paper for Master‘s degree. Literature analysis reviews researches and papers covering personal income tax and factors influencing it. After the literature analysis the study on main factors that have influence on changes in personal income tax has been carried out and model for forecasting revenue from personal income tax has been constructed. In addition, the possibilities of municipalities to influence changes in revenues from personal income tax has been studied as well. Finally, the inequality of labor income in population and the possibilities to decrease this inequality through personal income tax has been evaluated. In the third part of the paper, changes in revenues from personal income tax of Siauliai city and Siauliai district municipal budgets is analyzed, evaluating possibilities of these municipalities to influence these changes. Suggestions to promote innovations through tax exemptions and other advantages is provided in this paper.

Abstract In the Assessed Taxes Act 1798, and the Duties upon Income Act 1799, William Pitt the Younger provided exemptions from those taxes for charitable institutions. However, the legislation failed to provide a definition of charitable purposes with respect to either Assessed Taxes or Duties upon Income. The problems for charitable institutions began when Addington introduced deduction at source in 1803, thus catching charitable institutions in the tax net by requiring them to claim refunds of Income Tax that had been deducted from their non-voluntary income. To deal with the issues arising from such claims, Pitt created the Special Commissioners in 1805. The Duties upon Income Act 1799 and its successors were only intended as temporary war-time taxes, and Income Tax was eventually repealed in 1816 once peace with France had been achieved. However, Peel reintroduced Income Tax in 1842, based on the earlier Income Tax Acts. Once again, Income Tax was intended only as a short-term fiscal measure, but that was not to be and, during the course of the Nineteenth Century, the Income Tax became a permanent fixture of the legislative calendar. However, the issue of what was understood by the term “charitable purposes” with respect to Income Tax became an issue which, it was suggested in 1863, Parliament should resolve. That was not to be, and it was not until 1891 that Lord Macnaghten, in Commissioners for the Special Purposes of the Income Tax v Pemsel [1891] AC 531 laid down the four principal divisions of charity that continue to dominate charity case law in the Twenty-First Century. Until then, the exemption of charitable institutions from Income Tax had been a contentious issue. Anthony Highmore, a London lawyer who was also very active in a number of London’s charities in the late Eighteenth and early Nineteenth Centuries until his death in 1829, proposed in 1786, that charities should be exempt from all forms of taxation. In 1863 Gladstone unsuccessfully challenged the exemption of charitable institutions from Income Tax, arguing that income other than voluntary donations should be taxed, and that governments should decide which charitable institutions were worthy of direct government funding. However, charity case law continued to influence the decisions of the Special Commissioners until ultimately in 1891 Pemsel resolved the issue in a case which continues to resonate in the Twenty-first Century. The question that this Thesis seeks to answer is, what was the rationale for the charitable purposes exemption from Income Tax that Pitt had provided in his Income Tax Acts? I propose that the rationale was not founded in fiscal policy, or charity case law, but in social policy as influenced by the Evangelicals of late Eighteenth Century London, predominantly William Wilberforce and Hannah More, who were close friends of William Pitt the Younger.

Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified. This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee’s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers. The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity. Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm.

Thesis (M.S.)--University of Texas at El Paso, 2007. / Title from title screen. Vita. CD-ROM. Includes bibliographical references. Also available online.

Assignment (MRek)--University of Stellenbosch, 2006. / Bibliography. Also available via the Internet.

Thesis (LL. M)--University of Adelaide, 1991. / Submitted as Ph. D thesis. Includes bibliographical references (leaves 225-235).

Thesis (Ph. D.)--University of New South Wales, 2002. / CD-R disc contains copy of thesis in PDF format. Includes bibliographical references (leaves 329-350). Also available online.