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Thesis (Ph. D.)--University of Wisconsin--Madison, 1957. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 206-212).

Thesis (M.S.)--University of Wisconsin--Madison, 1972. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

published_or_final_version / Economics and Finance / Master / Master of Economics

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M.Com. (Taxation) / This study has been undertaken to clarify the meaning of "dividend" with reference to the definition of dividend in the Income Tax Act. The study has been conducted as follows:- (1) The meaning of "dividend" as described in general mercantile and accounting terms has been investigated and a description of the term has been composed. (if) As a dividend entails the distribution of profits, the terms "profit" and "profit available for distribution" have also been addressed. Thereafter an in depth investigation was undertaken of the definition of a "dividend" 1n the Income Tax Act, and compared with the general meaning of the term "dividend, II Finally, the income tax payable on dividends received is discussed. A conclusion is reached that the definition of a dividend in the Income Tax Act has a much wider meaning than is understood by the term in the business world. Further more the Act ignores the general Accounting connotation to the term "dividend" Lastly, it is clear that no neutrality exists concerning the taxability of dividends in the hands of the various taxpayers that we find in the South African tax system.

Thesis (M.Com. (Development Theory and Policy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Economic and Business Sciences, 2017 / A flat tax is a single-rate tax on all types of income with a minimum tax-free bracket. In theory, such a tax can improve the efficiency, effectiveness, and simplicity of a system, while the distributional effects vary depending on the tax and exemption structure. This dissertation analyses the effects of the flat tax reform introduced in Kazakhstan in 2007, through the review of the major tax changes in the country and a tax simulation exercise. Kazakhstan is a particular case because of a large number of taxes and contributions levied on income and a maximumearnings bracket above which an individual is not taxed. The analysis of macroeconomic data over two decades suggests that the benefits in efficiency, effectiveness, and simplicity are marginal, as well as debatable. The simulation analysis, based on 2007 data, shows that redistribution happened at the expense of the middle-income group as a result of the flat tax reform. The results show that while the flat tax system, along with other factors such as the general trend in the poverty reduction, the imperfect tax schedule of the preceding system, and pro-poor public expenditures, contributed to the improvement of equity overall, the results might be reversed once there is a higher share of the high-income earners. / GR2018