Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in Afrikaans. Includes bibliographical references.

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.

Tesis (licenciatura en contador público y auditor)--Universidad de San Carlos de Guatemala. / Bibliography: p. 99-[100].

Thesis (Maste). / Collection of master theses of the postgraduate program "International Tax Law", Viennna University of Economics and Business Administration. Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1957. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 206-212).

Zugl.: Bayreuth, University, Diss., 2006.

Thesis (doctoral)--Freie Universität, Berlin, 2002.

Kath. Univ., Diss--Eichstätt, 2006.

in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...

States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis focuses on the impact that income tax revenue has on state budgets and how it affects certain expenditures. To provide a more complete understanding on how fiscal policy affects the citizen directly, this thesis compares the changes in state's total tax revenue and spending on education and health programs between states that levy income tax and states that do not. Data from the United States Census Bureau and the National Association of State Budget Officials was analyzed by calculating the growth rate and relevant elasticities during 2006-2010, the years before, during, and after the last recession. Results will show a difference in changes in revenue and expenditure between the two types of states and a more sensitive elasticity for non-income tax states for both revenue and expenditure. With a better understanding of how the tax base behaves and how revenue affects programs, an improved tax policy that could produce more efficient services for citizens might be created.