Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existed between nonprofits and for profit organizations. Nonprofit organizations conducting unrelated business enterprises are faced with a dilemma: it is legal for them to conduct such enterprises but if they do so they face potential litigation from for profit business for unfair competition and/or potential loss of tax-exempt status for operating outside of their exempt function. This dissertation traces the history and theory of tax-exempt status, the history of unrelated business enterprises, and how several states, including Oregon, have addressed the issue. It then explains two major pieces of litigation in Oregon in the 1980's, Southern Oregon State College and YMCA of Columbia-Willamette, then discusses the history of the media attention and legislative/bureaucratic action in the same period. Current litigation and media attention is then discussed. The paper then discusses two theoretical frameworks, Agenda Building and Advocacy Coalition, as a means to analyze the data. Following is a discussion of how the issues of unrelated business enterprises and unfair business competition can be handled by nonprofits and the changing criteria for tax-exempt status in Oregon. The dissertation concludes with the changing criteria for tax-exempt status in Oregon and fundamental philosophical and political issues yet to be decided. Included are recommendations such as a periodic review of tax-exempt status of nonprofits, the need for nonprofits to continually review their mission and exempt purpose, the need for nonprofits to maintain their relationships with the community they serve, and how nonprofits need to develop a self-governing program before government develops one for them.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Issued also as thesis, Columbia University. / Includes bibliographical references.

Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...

Submitted by Gustavo André Santana de Sá null (gustavodesa.efei@gmail.com) on 2018-05-03T12:36:54Z No. of bitstreams: 1 Dissertação Gustavo de Sá.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) / Approved for entry into archive by Pamella Benevides Gonçalves null (pamella@feg.unesp.br) on 2018-05-03T14:36:47Z (GMT) No. of bitstreams: 1 sa_gas_me_guara.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) / Made available in DSpace on 2018-05-03T14:36:47Z (GMT). No. of bitstreams: 1 sa_gas_me_guara.pdf: 2374406 bytes, checksum: 460b7e411d9dbfa219bf948f9646bc39 (MD5) Previous issue date: 2018-02-06 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Focados no atendimento das demandas legais, mercadológicas e no relacionamento com a comunidade, os sistemas de gestão das empresas e organizações constantemente voltam sua atenção para a redução de custos operacionais com os programas e ações socioambientais. Integrantes das chamadas “atividades meio”, as áreas de meio ambiente e responsabilidade social necessitam igualmente de planejamento, desenvolvimento, controle e melhoria com excelência, imprimindo um cenário de investimentos substanciais de recursos financeiros e humanos para atuar na obtenção e manutenção de licenças, certificações ambientais e na imagem socioambiental corporativa. Buscando melhorar continuamente os indicadores e quesitos que compõe sua demanda socioambiental, as empresas (Segundo Setor) necessitam formalizar parcerias entre si, com órgãos governamentais (Primeiro Setor) e com entidades da sociedade civil (Terceiro Setor). Através da celebração de parcerias entre empresas e entidades da sociedade civil chanceladas pela legislação tributária e ambiental, tem-se um cenário favorável para o desenvolvimento das ações socioambientais e consequente melhoria de resultados financeiros. Este trabalho apresenta uma visão das possibilidades de aplicação da legislação tributária de isenção fiscal como instrumento de fortalecimento da gestão socioambiental corporativa. Para tanto são relacionadas as legislações tributária e ambiental, bem como apresentadas as justificativas para que as empresas possam usufruir dos mecanismos de renúncia fiscal aplicada às ações socioambientais por elas desenvolvidas, seja para a obtenção ou manutenção de licenças e certificações ambientais ou para o desenvolvimento de programas e projetos que beneficiem seus empregados, familiares dos empregados e comunidade onde tais empresas desenvolvam suas atividades. Em seguida é realizado um estudo de caso de uma empresa do setor elétrico nacional, através de análise das práticas corporativas socioambientais por ela desenvolvidas e da aplicação da metodologia proposta. Como resultado, além das conclusões referentes ao estudo de caso e sua repercussão para o sistema de gestão socioambiental da empresa estudada, o trabalho apresenta um protocolo padrão para que outras empresas e organizações interessadas possam implementar a metodologia proposta, focando a obtenção de resultados positivos quanto à redução dos custos operacionais das atividades ligadas as áreas de meio ambiente e responsabilidade social corporativa / Focused on meeting legal, market and community demands, management systems of companies and organizations constantly turn their attention to the reduction and adaptation of operational costs with social and environmental programs, projects and actions. As part of socalled "middle activities", the environment and social responsibility areas also need planning, development, control and improvement with excellence, giving a scenario of substantial investment of financial and human resources to act in obtaining and maintaining licenses, certifications Environmental and corporate social-environmental image. In order to continuously improve the indicators and requirements that make up their social and environmental demand, companies (Second Sector) need to formalize partnerships among themselves, with government agencies (First Sector) and with civil society entities (Third Sector). Through the conclusion of partnerships between companies and civil society entities that are channeled through tax and environmental legislation, there is a favorable scenario for the development of socio-environmental actions and consequent improving of financial results. This paper presents a systematic view of the possibilities of applying tax exemption legislation as a tool to strengthen corporate social and environmental management. In order to do so, tax and environmental laws are related, as well as justifications for companies to use the fiscal waiver mechanisms applied to the socio-environmental actions developed by them, either to obtain or maintain environmental licenses or certifications or to develop Programs and projects that benefit its employees, employees' families and the community where these companies carry out their activities. Next, a case study of a company of the national electric sector is carried out, through an analysis of the social and environmental corporate practices developed by it and of the application of the proposed methodology. As a result, in addition to the conclusions regarding the case study and its repercussion for the socio-environmental management system of the company studied, the paper present a standard roadmap for other companies and organizations interested in implementing the proposed methodology, focusing on obtaining positive results. To the reduction of the operational costs of activities related to the areas of environment and corporate social accountability

This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.

The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.

[pt] Analisar comportamentos não-competitivos no mercado de trabalho tem se tornado um aspecto crucial para melhorar a compreensão das dinâmicas do mercado de trabalho, e estimar elasticidades-salário da oferta de trabalho pode auxiliar a determinar a existência de estruturas de oligopsônio. Ao construir sobre Manning (2003), uso dados de contratos identificados por empregadorempregado, e aproveito choques específicos de desonerações na folha de pagamento, para estimar elasticidades-salário da oferta de trabalho para o mercado de trabalho brasileiro. Estimamos elasticidades-salário de separações e contratações utilizando de uma abordagem por IV que permite a identificação de variações exógenas nos salários, através da desoneração implementada no Brasil, que representa choques à demanda por trabalho. Enquanto estimativas padrão por MQO são baixas (e irrealistas) como na literatura recente, estimativas usando a abordagem de variáveis instrumentais são muito mais razoáveis. Os resultados indicam a existência de considerável poder de mercado pelo lado de firmas no mercado de trabalho no Brasil, com a elasticidade no nível do mercado de 1.4 e no nível da firma de 4.4. Finalmente, avaliamos se o poder de oligopsônio das firmas difere entre níveis de qualificação, e entre municípios mais ou menos urbanos e informais. Encontramos que as firmas exertem maiores markdowns para trabalhadores menos qualificados, e que maior poder de mercado das firmas está correlacionado com menor urbanização e maior informalidade. / [en] Understanding non-competitive behavior in labor markets has become crucial to gain insight into labor market dynamics, and estimating labor supply wage elasticities can help determine the existence of oligopsony power. By building on Manning (2003), I use matched employer-employee data, and take advantage of sector-specific shocks to payroll taxes, to estimate labor supply wage elasticities for the Brazilian labor market. I estimate separation and recruitment elasticities using an IV approach that allows for the identification of exogenous variation in wages through the reform on payroll taxes implemented in Brazil, which represents shocks to labor demand. While standard OLS estimates are low (and unrealistic) as in the recent literature, estimates using the IV approach are much more reasonable. Results indicate that there exists considerable labor market power by firms in Brazil, with a market-level elasticity of 1.4 and a firm-level elasticity of 4.4. Finally, I evaluate whether oligopsony power is different between skill levels, as well as between more or less urbanized and informal municipalities. I find that firms exert higher markdowns for low-skill workers, and that higher labor market power is correlated with lower urbanization and higher informality.

The purpose of this dissertation is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. Some authors have emphasized the welfare costs of tax expenditures. To the extent that tax expenditures narrow the tax base the introduction or extension of a tax expenditure undoubtedly makes the cost of raising revenue more than it would be otherwise. This kind of cost, denoted as a welfare cost, can be incorporated into a model of individual tax-price determination. On the other hand, other authors have emphasized another tax-price implication of tax expenditures: that the introduction or extension of a tax expenditure changes the cost-shares faced by each taxpayer, exclusive of any welfare cost. Since an individual's cost-share is nothing more than his personal tax base divided by the aggregate tax base, this result emerges because a tax expenditure usually changes the individual's tax base in a manner disproportionate to the change in the aggregate tax base. This dissertation will explore and combine each line of analysis, both theoretically and empirically. In the first portion of the dissertation a model of tax-price determination is developed that explicitly incorporates the welfare cost of taxation. Various tax expenditures are then introduced into the model and their effects on individual tax-price schedules discerned. In this way the influence a tax expenditure has on an individual's choice over public sector size can be surmised. The next portion develops within the confines of a simple median voter model some potential allocative implications of various tax expenditures. This portion traces out the expected change in the median voter's desired quantity of the collective good, given various tax expenditures, via an analysis of the cost-share impact of the various tax expenditures. Although in this section welfare costs are not explicitly considered or all possible political cases outlined, the analysis does look at a set of cases that are of general interest. The final portion of the dissertation considers the influence tax expenditures taken in toto have on both the cost-sharing arrangement among individual taxpayers and the welfare cost to individual taxpayers. The results are used to gauge both the distributive and allocative implications of tax expenditures. / Ph. D.