本研究探討稅率差異是否會影響台商海外子公司股利匯回。由於台灣目前對於國外稅額扣抵的方法採的是直接扣抵法，與大部分國家所採的國外所得免稅法及間接扣抵法不同，因此對於海外子公司只有在扣繳稅率若高於台灣營利事業所得稅率時，才必須負擔匯回的稅負。本研究將稅率差異的部分，分為海外子公司平均稅率以及扣繳稅率，來觀看在這兩個稅率之下對於股利匯回的影響。研究結果顯示，當國外扣繳稅率高於我國營利事業所得稅率時，其匯回的數目會降低，表示扣繳稅率的確是會阻礙公司股利匯回的一項障礙；但是當海外的平均公司稅率越高，則股利匯回的數目會增加，本研究認為盈餘大部分皆從稅率較高的國家匯回，因此導致這樣的結果。最後本研究將對台灣目前對於股利匯回的稅制進行建議，以健全台灣目前對於企業課稅的稅制。 / This study investigates the relationship between the tax rates and the dividend repatriation among the overseas subsidiaries of Taiwanese companies. Due to the adoption of “the direct method” for foreign tax credit, different from other countries, the Taiwanese companies will afford repatriation tax when they repatriate dividends from the countries whose withholding tax rates are higher than Taiwanese corporate tax rate. The difference of tax rates between countries defined in this study consists of two parts－average tax rate of overseas subsidiaries and withholding tax rates. And the result is the higher withholding tax rates overseas subsidiaries afford, the lower dividends are repatriated, which means the withholding tax is the barrier of the dividend repatriation. Another result shows the higher the overseas subsidiaries average corporate tax rates, the more dividend repatriates, which suggests that the dividends repatriate from the countries with higher corporate tax rate. Finally, this study also gives some recommendations for the Taiwanese tax policy about dividend repatriations in order to reform the corporate tax system.

La pertinence des travaux de recherche envisagés réside dans les trois axes suivants : d’abord, établir une définition systématique, précise et juridique des notions de sécurité juridique et de fiscalité de la Recherche ; ensuite, entreprendre une étude approfondie des causes de l’insécurité juridique dans le domaine de la fiscalité de la Recherche ; enfin, proposer des solutions concrètes pour y remédier.Dans un premier temps, le travail indispensable de définition devra conduire à clarifier, tant pour le profane que pour le juriste, l’emploi des termes « sécurité juridique » et « fiscalité de la Recherche ». De la définition, découlera certainement l’ébauche d’un régime juridique - donc une systématisation - de la notion de sécurité juridique appliquée au domaine de la fiscalité de la Recherche.D’un point de vue universitaire, la notion de sécurité juridique est encore très peu étudiée. Envisager une telle notion sous l’angle du droit fiscal et plus particulièrement dans un domaine appliqué à la recherche contribuera à faire progresser l’état des connaissances existantes sur la notion de sécurité juridique. Les travaux de recherche devront d’une part, mettre en évidence l’existence d’une forte insécurité juridique dans la fiscalité de la Recherche et en identifier les causes et d’autre part, proposer des solutions systématiques reposant soit sur la valorisation de dispositifs existants, soit sur la suggestion de nouveaux mécanismes pour sécuriser la fiscalité de la Recherche. La thèse découlant de tels travaux de recherche se veut « force de proposition » concernant la sécurité juridique dans le domaine de la fiscalité de la Recherche. / The relevance of the proposed research lies in the following three axes: first, to establish a systematic, precise and legal definition of the concepts of legal certainty and taxation of research; second, to undertake a thorough study of the causes of legal uncertainty in the field of taxation of research; finally, to propose concrete solutions to remedy them.In the first place, the essential work of definition should lead to the clarification of the use of the terms "legal security" and "taxation of research", both for the layman and for the jurist. From the definition, the outline of a legal regime - and therefore a systematization - will certainly emerge from the notion of legal certainty applied to the field of taxation of research.From a university point of view, the concept of legal certainty is still very little studied. To consider such a concept from the point of view of tax law and more particularly in a field applied to research will help to advance the state of existing knowledge on the concept of legal certainty. Research should firstly highlight the existence of a considerable degree of legal uncertainty in the taxation of research and identify its causes and propose systematic solutions based either on the valorisation of devices or on the suggestion of new mechanisms to secure the taxation of research. The thesis arising from such research is intended as a "proposal force" on legal certainty in the field of taxation of research.

O autor aborda a conformidade das execuções fiscais de anuidades aos princípios do Devido Processo Legal e da Capacidade Contributiva, especialmente após o advento da Lei nº 12.514/2011, que alterou a definição do fato gerador da Contribuição devida aos Conselhos de Fiscalização Profissional. Valendo-se de pesquisa jurisprudencial sobre a forma como vêm sendo utilizados os meios para salvaguardar os créditos tributários, a presente dissertação questiona os parâmetros adotados para o deferimento de penhoras eletrônicas no âmbito destas execuções, considerando as peculiaridades da constituição do crédito tributário e da extração do título executivo pelas diversas projeções regionais dos Conselhos de Fiscalização. Com base no postulado da razoabilidade, apresenta critérios alternativos aptos a mitigar o caráter confiscatório da ordem de bloqueio e proteger o mínimo existencial dos executados, minimizando o risco de indisponibilidade de valores diretamente comprometidos com despesas de alimentação, saúde e moradia. / The author discusses the compliance of the procedure prior to tax foreclosure to the Due Process of Law and Contributory Capacity, especially after the advent of Law 12.514/2011, which changed the definition of the taxable event of the contribution due to the Supervisory Boards of Professional Activity. Drawing on jurisprudential research on how has been used the tools to safeguard the tax credits, the author also analyzes the parameters that have been used for the acceptance of electronic attachment under these executions, considering the peculiarities of the constitution of the tax credit and the extraction of the enforcement by the various projections of regional councils. Based on the postulate of reasonableness, the author presents alternative proposals able to mitigate the confiscatory nature of the freezing order and protect the vital minimum of the debtors, minimizing the risk of embrancing amounts directly committed to food expenses, health and housing.

The main purpose of this article is to give a tax approach about the tax credit insurers which is generated as product replenishment of goods in case of accidents, and thus determine whether or not to use the tax credit referred.From the analysis made in respect of the different doctrinal positions which are presented about the controversy to be develop in this article, we can conclude by saying that when insurance companies deliver goods to the insured as a result of claims do nothing that operations that are part of its line of business, and in that sense, being goods that are required to achieve their economic ends is that in any way, our tax authorities should fix the tax credit that would have been generated concept the acquisition of the property that was the subject of insurance, even more if, as we have indicated the economic purpose of VAT is to tax the final consumer of goods and services, and achieve tax neutrality (application of the tax credit). / El presente artículo tiene como principal objetivo otorgar un enfoque tributario del crédito fiscal de las empresas aseguradoras que se genera producto de la reposición de bienes en caso de siniestros, y de esta manera determinar si corresponde o no utilizar el referido crédito fiscal.A partir del análisis efectuado respecto de las diferentes posturas que se presentan a nivel doctrinario con ocasión de la controversia que desarrollaremos en el presente artículo, podemos concluir señalando que las empresas de seguros, cuando entregan bienes a los asegurados como consecuencia de los siniestros, no hacen más que efectuar operaciones que son parte de su giro de negocio y, en tal sentido, al tratarse de bienes que son requeridos para lograr sus fines económicos es que, en ningún sentido, nuestra Administración Tributaria debería reparar el crédito fiscal que se hubiera generado por concepto de la adquisición del bien que fue objeto de seguro; más aún si, conforme hemos indicado la finalidad económica del IGV es gravar al consumidor final de los bienes y servicios, y lograr la neutralidad del impuesto (aplicación del crédito fiscal).

O autor aborda a conformidade das execuções fiscais de anuidades aos princípios do Devido Processo Legal e da Capacidade Contributiva, especialmente após o advento da Lei nº 12.514/2011, que alterou a definição do fato gerador da Contribuição devida aos Conselhos de Fiscalização Profissional. Valendo-se de pesquisa jurisprudencial sobre a forma como vêm sendo utilizados os meios para salvaguardar os créditos tributários, a presente dissertação questiona os parâmetros adotados para o deferimento de penhoras eletrônicas no âmbito destas execuções, considerando as peculiaridades da constituição do crédito tributário e da extração do título executivo pelas diversas projeções regionais dos Conselhos de Fiscalização. Com base no postulado da razoabilidade, apresenta critérios alternativos aptos a mitigar o caráter confiscatório da ordem de bloqueio e proteger o mínimo existencial dos executados, minimizando o risco de indisponibilidade de valores diretamente comprometidos com despesas de alimentação, saúde e moradia. / The author discusses the compliance of the procedure prior to tax foreclosure to the Due Process of Law and Contributory Capacity, especially after the advent of Law 12.514/2011, which changed the definition of the taxable event of the contribution due to the Supervisory Boards of Professional Activity. Drawing on jurisprudential research on how has been used the tools to safeguard the tax credits, the author also analyzes the parameters that have been used for the acceptance of electronic attachment under these executions, considering the peculiarities of the constitution of the tax credit and the extraction of the enforcement by the various projections of regional councils. Based on the postulate of reasonableness, the author presents alternative proposals able to mitigate the confiscatory nature of the freezing order and protect the vital minimum of the debtors, minimizing the risk of embrancing amounts directly committed to food expenses, health and housing.

Knowledge matters in politics and a wide range of factors influence politicians’ use of research. One element that has been identified as relevant is the media. However, this has mainly been a theoretical conclusion, in want of empirical underpinning. In this thesis the topic is examined intensively through a quasi-experimental comparison and a mechanism tracing. The cases in focus are the Swedish earned income tax credit and surplus goal, and the concrete hypotheses concern whether the intensity and cohesion of the media coverage of research influence politicians' references to knowledge in debates. The results of the comparison suggest that there is a correlation between the intensity of the media coverage and the use of references in debates, whereas it is harder to say anything about the cohesion. Furthermore, a series of mechanisms explaining the relationship in detail are proposed. Among these is one indicating that vote maximi-sation encourages alignment of knowledge use with the media coverage, and another illuminating the practice of cherry-picking research results that are mentioned in the press. The conclusions thus not only tell us something about how the media influences knowledge use, but also advance the debate on symbolic knowledge use among politicians.

Cette thèse de doctorat cherche à mieux comprendre certaines caractéristiques du marché de la performance énergétique des bâtiments dans le secteur résidentiel et à évaluer l'efficacité de trois interventions publiques visant à encourager la rénovation énergétique : Diagnostic de performance énergétique (DPE), crédit d'impôt pour le développement durable (CIDD) et taxation de l'énergie. Le premier chapitre de la thèse passe en revue la littérature sur la certification de la performance énergétique des bâtiments et conclut que les ménages la valorisent lorsqu'ils achètent ou louent un logement. Le deuxième chapitre présente une analyse théorique de l'impact du DPE et démontre que le DPE peut réduire ou augmenter la consommation d'énergie en fonction de l'horizon temporel et de l'hétérogénéité de la demande d'énergie dans la population. Le troisième chapitre développe une simulation basée sur le modèle susmentionné et suggère que le DPE doit être combiné avec d'autres interventions publiques pour être efficace. S'appuyant sur des données de panel françaises, le quatrième chapitre analyse économétriquement l'impact d'une augmentation du CIDD et montre qu’elle stimule significativement les dépenses pour les investissements éligibles. Le dernier chapitre analyse économétriquement comment les prix de l'énergie influent sur les décisions des ménages en rénovation énergétique et ne trouve pas de preuve statistique de l'effet d'une hausse des prix de l’énergie. / This PhD dissertation aims at better understanding some features of the market for building energy performance in the residential sector and at evaluating the effectiveness of three policy interventions to encourage energy retrofit: Energy Performance Certificates (EPCs), tax credit for energy retrofit, and energy taxation. The first chapter of the thesis surveys the literature on building energy performance certification: there is strong evidence that households value building energy performance when buying or renting a dwelling. The second chapter provides a theoretical analysis of the impact of EPCs and shows that EPCs can decrease or increase energy consumption depending on the time horizon and the heterogeneity of energy demand in the population. The third chapter develops a simulation based on the aforementioned model and suggests that EPCs need to be supplemented by other policy instruments to reduce energy consumption. Relying on French micro-panel data, the fourth chapter econometrically analyzes the impact of a tax credit rate increase for energy retrofit and finds that it can substantially boost expenditures for investments targeted by the tax credit. The last chapter econometrically analyzes how energy prices affect households’ decisions to invest in building energy performance and does not find any statistical evidence of an effect of an increase in energy fuel price.

No description available.

No description available.

This thesis focuses on the comparison between immigrants and non-immigrants with respect to various health-related behaviours perspective/viewpoints. Specifically, this thesis comprises three essays. First, I investigate any differences in the factors for utilizing general practitioners (GP) and specialists (SP) between immigrants and non-immigrants in Canada. Second, I examine the causal effects of language proficiency on the health and health behaviours of immigrants to Canada. Finally, I investigate whether there are any differences in the claiming patterns of the Medical Expense Tax Credit (METC) and/or Medical Expense Supplement (MES) for immigrants compared to non-immigrants in Canada. Chapter 1 investigates any differences in healthcare utilization patterns between immigrants and non-immigrants. We implement a two-part model, where the first part applies logistic regressions to assess factors associated with visiting a physician, and the second applies zero-truncated negative binomial regression models to capture the frequency of using healthcare services, conditional on having at least one visit. Our results show that the patterns of healthcare utilization are different for immigrants compared to non-immigrants; differences are also observed by gender and age. More specifically, prescription drug insurance coverage and chronic conditions play opposing roles for male and female immigrants compared to their non-immigrants counterparts. Moreover, the number of years since migration is an important factor in increasing the probability of any general practitioner (GP) and specialist (SP) visit for all immigrants. Chapter 2 is to my knowledge, the first research on the causal effects of language proficiency on health outcomes and healthcare utilization of immigrants in Canada. My finding contradicts the idea that immigrants with poor language facilities are less likely to have a regular doctor. I find that good self-reported health is positively associated with language proficiency. However, I find no statistically significant causal effect of language proficiency on reporting ‘good mental health’. In addition, I find strong evidence that the utilization of hospital and mental health care services are positively associated with being English-language proficient even after controlling for many possible sets of factors. Chapter 3 contributes by supporting existing literature, but with a completely different dimension: the medical tax perspective. I am unaware of any previous research that directly compares the claim patterns of the Medical Expense Tax Credit (METC) and/or refundable Medical Expense Supplement (MES) for immigrants with those of non-immigrants in Canada. My results show that there are differences in the proportions of tax filers who claimed the METC and/or MES, and the amounts of a claim for the METC and/or MES for immigrants compared to non-immigrants; differences are also observed by age, years since migration (YSM), province and immigration categories. In both couples and single families, a lower proportion of immigrant tax filers claimed gross immediate family medical expenses (GME), potential METC claims, and METC refunds compared to non-immigrants. In the case of single families, a higher proportion of non-immigrant tax filers claimed MES compared to their immigrant counterparts. / Thesis / Doctor of Philosophy (PhD) / This thesis focuses on the comparison between immigrants and non-immigrants with respect to various health-related behaviours perspective/viewpoints. Specifically, this thesis comprises three essays. First, I investigate any differences in the factors for utilizing general practitioners (GP) and specialists (SP) between immigrants and non-immigrants in Canada. Second, I examine the causal effects of language proficiency on the health and health behaviours of immigrants to Canada. Finally, I investigate whether there are any differences in the claiming patterns of the Medical Expense Tax Credit (METC) and/or Medical Expense Supplement (MES) for immigrants compared to non-immigrants in Canada.