Inaug.-diss.--Göttingen. / Lebenslauf. "Literaturverzeichnis": p. [ix]-xi.

Thesis (doctoral)--Universität Jena, 1750. / Reproduction of original from Kress Library of Business and Economics, Harvard University. Goldsmiths'-Kress no. 08547.5. Electronic Reproduction.

Thesis (doctoral)--Universität Jena, 1750. / Reproduction of original from Kress Library of Business and Economics, Harvard University. Goldsmiths'-Kress no. 08547.5.

Published also as author's thesis, Cornell University, 1912. / Bibliography: p. [339]-347.

This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.

This research aims to find the key determinants of the variation of the tax revenue capacity in China, and to evaluate China’s tax revenue performance at provincial level. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 1995 and 2013 on 31 provinces, autonomous or municipal cities directly under the control of the Central Government. Differing from the previous research, a new dependent variable, the current revenue ratio is used in addition to the conventional tax ratio. The current revenue is the sum of tax revenue and non-tax soured revenue excludes State Owned Enterprises revenues and expenditures. Eleven independent variables falling into six categories were selected. These six categories were: The traditional tax handles, GDP decomposition, Population factors, Income inequality, Governmental factors, and Corruption. The contributions of this study are: Firstly, for the first time the author constructed the current revenue ratio as the second dependent variable to represent the broader fiscal revenue and true tax-like revenue performance for studying tax effort index in China. Secondly, this study constructed the rural-urban income disparity Theil index as one of the explanatory variables in the tax effort index models for the first time in China’s tax performance study. Thirdly, for the first time in the tax effort index literature, this study used country specific data on corruption in a single country tax effort index model. The main results of this study are: 1) tax revenue capacity is mainly determined by the economic factors whereas the current revenue capacity is determined by both the economic and social factors; 2) tax revenue performance is diluted by the existence of non-tax sourced revenues; 3) the current revenue ratio is a better indicator for true tax performance; 4) There exists a regional disparity of tax or current revenue capacity among provinces. 5) tax/current revenue capacities and tax/current revenue efforts are mismatched in some provinces.

Thesis (Ph. D.)--Columbia University, 1942. / Reproduced from type-written copy. "This study ... is part of a projected full length biography of David A. Wells."--Pref. Vita. Bibliography: p. [317]-330.

Thesis (Ph. D.)--Harvard University, 2000. / Includes bibliographical references (leaves 446-467).

The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavorable attitudes result from interactions with IRS employees, and provides empirical evidence of the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS.

Section 103(b)(4)(A) the Internal Revenue Code was examined to determine its e££ectiveness in helping to achieve the goal of the federal government's low income housing policy--"a decent home and a suitable living environment for every American family." A theoretical analysis of the general excise subsidy model on which this program is based highlighted certain empirical factors on which to focus to determine the potential effectiveness of the program. A theoretical analysis of the particular mechanism used resulted in a measure of effectiveness of providing a subsidy through tax-exempt bond financing. Empirical analysis basically showed that the mechanism is ineffective. Therefore, recent recommendations to abolish Section 103(b)(4)(A) are sound. / M.A.