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Differentiating between processes of manufacture and other processes within a business for purposes of the Income Tax ActVorster, Jana. January 2009 (has links)
Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in Afrikaans. Includes bibliographical references.
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A critical analysis of Wisconsin individual income tax statisticsHanna, Frank Allan, January 1900 (has links)
Presented as Thesis (Ph. D.)--University of Wisconsin--Madison, 1940. / "A report on the income tax study projects, numbers 165-53-6001; 165-53-6070; 465-53-3-96; and 665-53-3-11, sponsored by the Wisconsin Tax commission and conducted under the auspices of the Works progress administration." "June 30, 1939"--Foreword. Includes bibliographical references.
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Mathematical control of income tax revenue distribution for the US joint tax returns: 1996-2008Andrianjafinandrasana, Misaina Navaloniana 04 February 2013 (has links)
This thesis introduces time dimension into income taxation. Economic theory derives optimal
income taxation by explaining individual behaviors through utility and social welfaremaximization.
We argue that observing collective behaviors through the distribution of number of
returns and the revenue themselves offers a viable alternative. Our study is confined toUS joint
returns individual income tax from 1996 to 2008. We introduce a combination of cubic spline
fit to data and Pareto distribution to estimate the revenue and number of returns distributions.
Normalization admits comparative study of year to year changes in those distributions. We
discover that the tax burden of low income taxpayers has decreased consistently, while the conventional
rule of inflation indexation of tax bracket only is applied. This is an instability in the
sense that the distribution of revenue transforms into a qualitatively different distribution over
time. We derive the control of the instability. Control using brackets only implies optimal brackets
arewidened over the peak of the revenue and shifted to the right for higher brackets. Control
using rates only implies an overall reduction of marginal tax rates. Control using both brackets
andmarginal rates combines these two features. Some brackets are removed and consequently
marginal rates for some taxpayers are reduced. Dependency of the distribution of number of
returns to tax liability and tax parameters proves to have insignificant effect on the optimal tax
parameters. Fairness is defined in the literature as tax liability per unit income. Control of the
instability togetherwith a uniformchange in fairness is addressed. There is a trade-off between
controlling instability and ensuring constant change in the fairness of the tax system. We derive
the optimal brackets and marginal rates that minimize this trade-off. As expected, the general
rule for optimality is that marginal tax rates are barely changed to provide constant change in
fairness. Yet, small adjustment of the brackets provides control of the instability.
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Venture and trade conducted by natural persons for income tax purposesVan der Westhuizen, Francois Duplessis. January 2009 (has links)
Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English and Afrikaans. Includes bibliographical references.
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The taxation of small incomes social, revenue, and administrative aspects,Strayer, Paul Johnston, January 1900 (has links)
Thesis (Ph. D.)--Columbia University, 1939. / Vita. Published also without thesis note.
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Income smoothing : a laboratory experiment /Koch, Bruce S. January 1977 (has links)
Thesis (Ph. D.)--Ohio State University, 1977. / Includes vita. Includes bibliographical references (leaves 118-122). Available online via OhioLINK's ETD Center.
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Der "Grundsatz der Individualbesteuerung" im deutschen Einkommensteuerrecht /Becker, Jürgen. January 1900 (has links)
Thesis (doctoral)--Wilhelm-Universität zu Münster.
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Die Steuerprivilegien im Einkommensteuergesetz vom 10. August 1925 /Laue, Wilhelm Wolfgang. January 1927 (has links)
Thesis (doctoral)--Universität Erlangen, 1926. / Includes bibliographical references (p. [5-6]).
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The Indian income tax Its history, theory, and practice,Pagar, Shankar Madhav, January 1920 (has links)
Thesis (Ph. D.)--Columbia University, 1921. / Vita. Bibliography: p. 214-219.
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The taxation of small incomes social, revenue, and administrative aspects,Strayer, Paul Johnston, January 1900 (has links)
Thesis (Ph. D.)--Columbia University, 1939. / Vita. Published also without thesis note.
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