Call number: LD2668 .T4 1939 C45 / Master of Science

Call number: LD2668 .T4 1960 E93

published_or_final_version / Business Administration / Master / Master of Business Administration

No description available.

by Lau Fung Wing Heidi. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1989. / Bibliography: leaves 80-81.

Thesis (M.A.)--香港中文大學. / Manuscript. / Includes bibliographical references (leaves 293-303). / Thesis (M.A.)--Xianggang Zhong wen da xue. / Chapter 一 --- 前言 --- p.3 / Chapter 二 --- 清初國用與田賦逋欠情形 --- p.9 / Chapter 甲 --- 三藩平定以前的國用 --- p.9 / Chapter 乙 --- 三藩平定以前的田賦逋欠 --- p.24 / Chapter 丙 --- 三藩平定以後的國用 --- p.36 / Chapter 丁 --- 藩平定以後的田賦逋欠 --- p.49 / Chapter 三 --- 清初田賦逋欠原因的探討(一)──滿清的統治政策與田賦逋欠 --- p.61 / Chapter 四 --- 清初田賦逋欠原因的探討(二)──民欠的形成 --- p.73 / Chapter 甲 --- 加派與民欠 --- p.73 / Chapter 乙 --- 田賦負擔的不均與民欠 --- p.95 / Chapter 丙 --- 田賦的貨幣化與民欠 --- p.132 / Chapter 丁 --- 自然災害與民欠 --- p.162 / Chapter 五 --- 清初田賦逋欠原因的探討(三)──官欠的形成 --- p.194 / Chapter 六 --- 結論 --- p.245 / Chapter 七 --- 註釋 --- p.256 / Chapter 八 --- 參考書目 --- p.293

The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation of the Review, our theoretical results imply that even if all goods other than the good needed for working are separable from leisure, the optimal tax on these goods should not be uniform. Instead, goods with larger expenditure elasticities should be discouraged relatively more by the tax system. If the government fully subsidises the cost of the good needed for working, then commodity taxation is uniform under the standard separability assumption. Our results imply that the optimal commodity tax system is dependent on the expenditure side of the government. A calibration exercise presented in the paper suggests that these results can be quantitatively important.

Thesis (master'#s)--Universität, Saarbrücken, 2000. / Includes bibliographical references (p. 107-114).

Thesis (Ph. D.)--University of Wisconsin--Madison, 2003. / Includes bibliographical references (p. 164-172). Also available on the Internet.

The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element of the Black Economic Empowerment (BEE) scorecard and to suggest recommendations when possible to the Income Tax Act 58 of 1962 that may be necessary to encourage an increased focus on making a success of BEE within South Africa. To achieve this, existing income tax legislation applicable to each party in the transaction is considered separately as the tax consequence differ depending on whose perspective is being considered. This dissertation represents tax legislation applicable as at 8 January 2008, including all amendments up to this date. / Thesis (M.Acc.)-University of KwaZulu-Natal, Westville, [20??].