Walmart and other “big box” stores seek to expand in rural markets, possibly due to cheap land and lack of zoning laws. In August 2000, Walmart opened a store in Ephraim, a small rural town in central Utah. It is of interest to understand how Walmart's entrance into the local market changes the sales tax revenue base for Ephraim and for the surrounding municipalities. It is thought that small “Mom and Pop” stores go out of business because they cannot compete with Walmart's prices, leading to a decrease in variety, selection, convenience, and most importantly, sales tax revenue base in areas surrounding Ephraim. This shift in sales tax base is assessed using mixed models. It is found that the entrance of Walmart in Sanpete County has a significant change on sales tax revenue, specifically in the retail industry. A method of calculating the loss for each city is discussed and a sensitivity analysis is performed. This project also documents what has been done to assemble the data set. In addition to discussing the assumptions made to clean the data, explanations of area and industry definition exploration are explained and defended.

Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments.

No description available.

Super-gross wage is a gross wage increased by social insurance contributions paid by the employer. Since its introduction in the Czech Republic its non-standard has been discussed. The theoretical part alerts that the logic of super-gross wage is indisputable because it reveals the total wage costs of the employer per employee, leads to higher transparency between the employee and the state and finally social insurance contribution is a benefit paid by the employer to employee which increase his welfare so it should enter the tax base. A gross wage widespread with any benefit or allowance paid by the employer is for the purposes of this thesis entitled as a "super-gross wage". Analysis of the personal income tax shows that super-gross wage is non-standard worldwide but not unique. "Super-gross wage" is on the other hand a standard method of taxation of personal income used in 45 % of analysed countries.

No description available.

The subject of this thesis is "Comparison of the corporation tax base in selected OECD countries". The main objective is comparison of corporation tax base legislation and its impact on the tax burden of corporations in Czech Republic, Austria and Cyprus. Sub-objectives are: analyzing the elements of corporation tax base in these countries, finding out how the asset depreciation is regulated in these countries and assess the impact of corporation tax base legislation on effective tax burden. For each country there are described elements that affect the tax base: subjects, incomes, expenses and other items deductible from the tax base. Impact on the tax burden is assessed using a model example and implicit tax rate on corporate income.

This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.

There is a large body of literature indicating that profits are shifted into countries with better conditions, i.e. lower tax rates. It was showed that the problem is nonlinear. However, precise estimates are missing in the available literature. In this thesis we improved the precision by allowing for nonlinearity, time-variant tax semi-elasticity of profits and financial secrecy is a driver of the profit shifting. We showed that all three elements of the estimation are very important. Our analysis suggests that the profit shifting problem started at the turn of millennium and increases since, with some temporal drops. The highest amount of profit shifted out of the United States was almost 300 billion of U.S. dollars with the consequent revenue loss of 62.3 billion of U.S. dolars.

Submitted by Fabielle Cheuczuk (fabielle.cheuczuk@unioeste.br) on 2018-12-11T18:12:59Z No. of bitstreams: 2 A INFLUÊNCIA DO DESEMPENHO TRIBUTÁRIO NO DESENVOLVIMENTO SOCIOECONÔMICO DOS MUNICÍPIOS DO PARANÁ.pdf: 1336254 bytes, checksum: 3440dc4549a8434568efa6a678b8d463 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-12-11T18:12:59Z (GMT). No. of bitstreams: 2 A INFLUÊNCIA DO DESEMPENHO TRIBUTÁRIO NO DESENVOLVIMENTO SOCIOECONÔMICO DOS MUNICÍPIOS DO PARANÁ.pdf: 1336254 bytes, checksum: 3440dc4549a8434568efa6a678b8d463 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-10-30 / It is evident that the taxes are part of society, because it is through it that the State finances its capacity of investment in infrastructure, health, education and other factors that allow to reduce the economic and social disparities. There is evidence indicating that economic development tends to grow differently and in several locations, and this factor effect mainly the tax base of a local economy, whereby more developed economies can override with the others in terms of collection. In view of this, the objective of this research is to analyze the influence of tax performance on the socioeconomic development of the municipalities of Paraná from 2007 to 2015, besides observing the spatial behavior of this development. As for the methodology used for analysis, multiple regression with panel data and Moran Global and Local indices were used. The results showed that the socioeconomic development of these municipalities is positively influenced by tax and economic performance, since all the variables applied in the model were significant. As for the spatial characteristics, in the univariate aspect, it stood out that the highest tax and economic performance indices were grouped in the mesoregions of Central-Eastern, Curitiba Metropolitan, North Central and West, which are considered economic poles of the State of Paraná. Regarding socioeconomic development, the worst indices are concentrated in the bordering municipalities of the Goioerê, Cascavel, Pitanga and Guarapuava micro regions, as well as the micro regions of Telemaco Borba and Cerro Azul, where economic development occurred slower. Only the Central North mesoregion had high values for the of Tax and Economic Performance Index (IDTE) and the FIRJAN Municipal Development Index (IFDM). Regarding the bivariate analysis, the micro regions of Ponta Grossa and Curitiba that have high values of IDTE and are surrounded by municipalities with low values of IFDM. / É evidente que os tributos fazem parte da sociedade, pois é por meio dele que o Estado financia sua capacidade de investimento em infraestrutura, saúde, educação e outros fatores que permitem reduzir as disparidades econômicas e sociais. Existem evidências indicando que o desenvolvimento econômico tende a crescer de forma diferente e em várias localizações, e este fator afeta principalmente a base tributária de uma economia local, em que economias mais desenvolvidas conseguem se sobrepor às demais em termos de arrecadação. Diante deste exposto, o objetivo desta pesquisa é analisar a influência do desempenho tributário no desenvolvimento socioeconômico dos municípios do Paraná no período de 2007 a 2015, além de observar o comportamento espacial desse desenvolvimento. Quanto à metodologia empregada para análise, utilizou-se a regressão múltipla com dados em painel e os índices de Moran Global e Local. Os resultados apontaram que o desenvolvimento socioeconômico desses municípios é influenciado positivamente pelo desempenho tributário e econômico, uma vez que todas as variáveis aplicadas no modelo se mostraram significativas. Quanto às características espaciais, no aspecto univariado, destacou-se que os maiores índices de desempenho tributário e econômico se agruparam nas mesorregiões de Centro Oriental, Metropolitana de Curitiba, Norte central e Oeste, regiões estas que são consideradas polos econômicos do Estado do Paraná. Quanto ao desenvolvimento socioeconômico, os piores índices se concentram nos municípios fronteiriços das microrregiões de Goioerê, Cascavel, Pitanga e Guarapuava, e também das microrregiões de Telêmaco Borba e Cerro Azul, onde o desenvolvimento econômico ocorreu de forma mais lenta. Somente a mesorregião Norte Central apresentou altos valores para o Índice de Desempenho Tributário e Econômico (IDTE) e Índice FIRJAN de Desenvolvimento Municipal (IFDM). Já com relação à análise bivariada, destaca-se as microrregiões de Ponta Grossa e Curitiba que possuem altos valores de IDTE e são rodeados por municípios com baixos valores de IFDM.

With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commission has promised to deliver a proposal for a Common Consolidated Corporate Tax Base (CCCTB) by the end of 2008. A vast literature has since emerged on the advantages and disadvantages of a move towards formulary apportionment (CCCTB). Whilst no official proposal has yet been submitted by the European Union, several documents have since been released. It is the novel contribution of this paper to critically evaluate the proposal itself. We argue that the formula is overly complex and should be simplified to source and destination based revenue weights only. (author´s abstract) / Series: Discussion Papers SFB International Tax Coordination