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Die Ausgleichsabgabe /Eberlein, Harald. January 1975 (has links)
Thesis (doctoral)--Universität Mainz.
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South Africa - exploring the 2016 planned carbon emissions taxEdelstein, Alicia 27 February 2015 (has links)
Thesis (M. Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014. / At the 2009 Copenhagen climate-change talks South Africa proposed a reduction in greenhouse gas emissions by 34% in 2020 and 42% in 2025. This report is intended to research and conclude upon whether South Africa can practically implement a carbon emissions tax in order to reduce the amount of carbon dioxide and other greenhouse gases emitted, as well as on whether the introduction of a carbon emissions tax would be an appropriate way in which to address the climate change problem and South Africa’s contribution thereto. The research undertaken is necessary as South Africa is a relatively large emitter of carbon dioxide and other greenhouse gases thereby contributing to the global problem of climate change which is caused by these emissions and if South Africa wants to honour its proposed reduction, a measure is needed in order to ensure South Africa reduces its harmful greenhouse gas emissions, of which the levying of a carbon emissions tax is researched as such a measure. The research, a detailed literature that identified potential areas of concern or negative impact on the economy and the identified ‘issues’ were when used in a correspondence survey to test the perception of professionals with a knowledge of the proposed carbon tax. The conclusion reached was that a carbon emissions tax cannot be successfully implemented at this time due to the prevailing economic conditions in South Africa as well as the potential resulting negative effects on the country’s low-income population and on South Africa’s international competitiveness. It is recommended that the possibility of implementing a carbon emissions tax should be re-evaluated at a future stage once the country’s economy is more developed.
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Ensaios sobre política fiscal e incidência de impostos indiretos no BrasilPoliti, Ricardo Batista 16 December 2010 (has links)
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Previous issue date: 2010-12-16 / This thesis attempts to investigate two issues in Public Economics in Brazil: tax incidence and strategic tax interaction. The tax incidence issue is investigated under a tax shifting framework, in which both tax burden and tax costs pass-through are discussed. Data over Value Added Tax (VAT) for food commodities in states is collected. In the first method, results suggest that the consumer‟s share on tax burden in Brazil is around 40%. The remaining tax share is hold by firms. In the second method, results suggest that tax costs are uncompleted passed-through prices. Also, findings point out that the tax shifting parameter depends on the direction of the fiscal change, as tax rates increases affect prices in a different magnitude when compared to tax rates decreases. Moreover, strategic tax interaction is investigated in both a horizontal and a vertical tax competition framework. Horizontal tax interaction is investigated across states considering food commodities. Results indicate that tax interaction is positive but not significant. The decision to tax seems to follow states´ internal characteristics. The last method investigates vertical tax interaction for gas and cigarette in Brazil. Results suggest that states respond to federal tax changes for cigarette. On the other hand, results suggest that horizontal tax interaction is more important for gas. / Esta tese procura investigar dois aspectos de Economia do Setor Público no Brasil: incidência fiscal e interações fiscais estratégicas. O tópico de incidência tributária é investigado em um contexto de transmissão do tributo, no qual carga fiscal e efeitos dos tributos sobre os preços são discutidos. O banco de dados utilizado inclui alíquotas do tributo estadual sobre bens alimentícios. Na primeira metodologia, identifica-se que a Carga Fiscal do consumidor no Brasil para os bens analisados é ao redor de 40%. Já o percentual remanescente corresponderia a Carga Fiscal da firma. Na segunda metodologia, resultados apontam que os preços reagem de forma incompleta a mudanças das alíquotas dos tributos. Ademais, o padrão de transmissão depende da direção da mudança fiscal: acréscimos e decréscimos das alíquotas dos tributos estaduais são repassados em proporções diferentes aos preços. Adicionalmente, são investigadas interações estratégicas na definição dos tributos, entre Estados e também entre Estados e Federação. Interações horizontais são investigadas para bens alimentícios. As estimativas sugerem que as interações apresentam efeito positivo, porém insignificante nas decisões tributárias. É provável que decisões tributárias dependam de características internas dos Estados. Já o último método investiga eventual competição vertical nos tributos entre Estados e Federação para cigarros e gasolina. Os resultados indicam que interações verticais são importantes no caso do cigarro, e interações horizontais importantes para gasolina.
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An exploratory study of the fiscal illusion of individual taxpayers in South AfricaMhlungu, Lindelwa Letticia 16 August 2013 (has links)
Fiscal illusion is understood to be a concept that occurs where taxpayers do not always realize how much they contribute towards government revenue in the form of taxation, or how much they receive in the form of public goods and services (Dell’ Ánno&Mourao, 2011:2). The purpose of this study was to discover the originating causes of fiscal illusion amongst individual taxpayers in South Africa. To achieve this objective, available literature was reviewed, which revealed that complexity of the tax systems is argued to be one of the causes of fiscal illusion. A study conducted in South Africa suggested that taxpayer’s perception toward tax affects their attitude (Oberholzer, 2007:45). The hypothesis derived from the literature was then applied to a real life context by conducting interviews with a sample of individual taxpayers. Based on the analysis of data obtained, the study revealed that fiscal illusion of individual taxpayers in South Africa falls within four conceptual elements namely, hidden taxes, number of taxes, double taxation and, to a limited extent, tax shifting. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted
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Taxation management and the structure of transactions: evidences of source of profits and real property gains : an implicit tax perspective. / CUHK electronic theses & dissertations collection / Digital dissertation consortium / ProQuest dissertations and thesesJanuary 2004 (has links)
This study investigates two specific types of transactions---source of profits and real property gains---in the Hong Kong tax context as well as how the structure of transactions with tax implications affects taxpayers' and stakeholders' decisions in the context of taxation management. Effective tax planning, among other factors, requires the tax planner who makes investment and financing decisions to consider not only explicit taxes but also implicit taxes [Scholes and Wolfson (SW), 1992; 2002]. This study has two main objectives. First, using 73 and 161 published legal case decisions on locality of profits and gains from real property transactions respectively, this study runs binary logit tests to examine the relative significance of the major factors contributing to judicial decisions on locality of profits and gains from real property transactions. As such, it provides business managers with empirical evidence and insightful thoughts on gaining a proper understanding of the structure of business transactions for the purposes of taxation management. Second, it extensively reviews the corporate tax structure in the Asia-Pacific region, international corporate tax research, and the implicit taxes theories, thereby providing the institutional setting for the above empirical work. The empirical results indicate that the factor, "location of services/work rendered" is exceptionally positive and significant to judicial decisions on source of profits; three factors, namely "financial ability of taxpayer", "circumstances leading to disposal", and "stated or actual intention at time of acquisition of subject property" are statistically significant to judicial decisions on gains from real property transactions. The results of both are robust to the two logit models. / Cheung Kowk Chun. / "May 2004." / Adviser: Zhaodong Jiang. / Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1438. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2004. / Includes bibliographical references (p. 237-260). / Available also through the Internet via Current research @ Chinese University of Hong Kong under title: Taxation management and the structure of transactions evidences of source of profits and real property gains. An implicit tax perspective (China) / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest dissertations and theses, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese. / School code: 1307.
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