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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

The structure and constitutional validity of the income tax assessment act, 1936-1968

Griffin, Kenneth Trevor. January 1969 (has links) (PDF)
No description available.
32

none

YEH, HSIU-FENG 23 August 2001 (has links)
NONE
33

THREE ESSAYS ON TAXATION ANALYSIS

MIYAMOTO, KAZUKO 28 February 2011 (has links)
This dissertation investigates the commodity tax and corporate income tax. Chapter 1 provides a general introduction and Chapter 2 consists of a literature review. Chapters 3 and 4 analyze how state governments determine their commodity tax rate and respond to other state and federal government tax rate changes. We construct and estimate the household utility function and the state government objective function, and compute the slope of the reaction functions to evaluate the tax interactions between state governments and between state and federal governments. We find that horizontal tax interactions are very small and that state governments do not change their tax rate even though the neighboring state governments change their tax rates. On the other hand, vertical tax interactions are positive, and if the federal government increases its tax rate, state governments also raise their tax rates to preserve their tax base. Chapter 5 discusses how the corporate income tax affects firm location and exit decisions. We compute and compare three kinds of individual firm-level tax rates and examine the effect of these corporate income taxes on firm location and exit behaviour. We find that each tax rate has a different distribution across provinces and that using a different tax provides a different interpretation of tax effects. In most cases, high corporate income tax rates are found to discourage firm location choice and encourage firm exit decisions. / Thesis (Ph.D, Economics) -- Queen's University, 2011-02-28 15:19:49.8
34

The politics of taxation

Reese, Thomas Joseph, January 1976 (has links)
Thesis--University of California, Berkeley. / Includes bibliographical references (leaves 558-563). Also issued in print.
35

Tax avoidance : a theoretical analysis /

Marchon, Maurice N. January 1976 (has links)
Thesis (Ph. D.)--Ohio State University, 1976. / Includes bibliographical references (leaves 143-145). Available online via OhioLINK's ETD Center.
36

The politics of taxation

Reese, Thomas Joseph, January 1976 (has links)
Thesis--University of California, Berkeley. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 558-563).
37

The choice between income and expenditure tax as tax base, with special reference to an public choice approach /

Szeto, Chung Leung, Frankie. January 1994 (has links)
Thesis (M. Econ.)--University of Hong Kong, 1994. / Declaration statement inserted. Includes bibliographical references (leaves 91-93).
38

The choice between income and expenditure tax as tax base, with special reference to an public choice approach

Szeto, Chung Leung, Frankie. January 1994 (has links)
Thesis (M.Econ.)--University of Hong Kong, 1994. / Includes bibliographical references (leaves 91-93). Also available in print.
39

Die entwicklung der einkommens-verhältnisse in Grossbritannien auf grund der materialien der einkommensteuer ...

Jason, Paul, January 1905 (has links)
Inaug.-diss.--Heidelberg. / Lebenslauf. "Literaturverzeichnis": 1 p. following p. vi.
40

The effect of negative income tax on the earnings of self-employed persons

Evans, Lewis T. January 1976 (has links)
Thesis--Wisconsin. / Vita. Includes bibliographical references (leaves 142-144).

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