Thesis (doctoral)--Universität zu Leipzig, 1877. / Vita. Includes bibliographical references.

Thesis--University of Wisconsin--Madison. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 304-310).

Presented as Thesis (Ph. D.)--University of Wisconsin--Madison, 1940. / "A report on the income tax study projects, numbers 165-53-6001; 165-53-6070; 465-53-3-96; and 665-53-3-11, sponsored by the Wisconsin Tax commission and conducted under the auspices of the Works progress administration." "June 30, 1939"--Foreword. Includes bibliographical references.

This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.

The subject of tax avoidance and tax reduction within the framework of the income tax legislation has so far not been dealt with in any work in South Africa and this is, therefore, the first work of its kind. My approach in this work has generally been, firstly, to set out the effect of the law in the light of the court decisions, the depart- mental practice and my own interpretations; secondly, to consider and discuss the extent to which taxpayers can arrange their affairs within the letter of the law in order to avoid or reduce tax and the prejudicial effect on the public revenue, and finally to offer my criticisms, suggestions and recommendations. It was inevitable that during the course of my studies and investigation into the workings of the Income Tax Act and the incidence of the taxes levied, various anomalies, inequities and obscurities would present themselves. Although some of these bear no or little relation to the problem of tax avoidance and tax reduction, I have nevertheless considered it necessary to deal with them in this work. Often they lead to results quite opposed to well-established commercial and accountancy practice. I have attempted to show how this conflict that exists between the Income Tax Act and the accountant's and business man's approach frequently results in the taxable income not coinciding with the profits as ascertained on the basis of ordinary, commercial and accountancy principles. Many of these aspects have up till now received very scant thought, and I have, therefore, felt that they should be clarified with a view to making both the taxpaying public and the fiscus fully conscious of them. The legislator and the taxpayer should be ever mindful of anomalies, inequities and obscurities in the law, because only by continual discussion and criticism can one hope for their ultimate eradication and hence for a better and fairer tax system.

In the last fifty years, many countries have moved toward broad-based and flat-rate tax systems such as the value-added tax (VAT) and the flat-rate income tax. The main rationale for introducing a broad-based and flat-rate tax system is the belief that such a system increases the incentive to work, save, and invest, leading to a higher aggregate income and a higher standard of living. Yet, empirical evidence on the actual effectiveness of broad-based and flat-rate taxes is very limited. This dissertation combines novel methodologies with newly available data to provide causal estimates of the economic effects of broad-based and flat-rate tax systems. The first essay analyzes the impact of the flat tax reforms on GDP per capita and its main drivers. I identify 8 Eastern and Central European countries that adopted flat tax systems between 1994 and 2005 and apply synthetic control methods to estimate their counterfactual trajectory of GDP per worker in the absence of a flat tax. I find positive impacts in all 8 countries, with 7 out of 8 cases significant at the conventional level. The second essay estimates the efficiency gains of adopting a VAT in a worldwide sample of countries using synthetic control methods. I find that the VAT has, on average, positive and economically meaningful impact on economic efficiency. However, I find that this result is driven by richer countries only. There is no significant impact of the VAT on poorer countries. I find similar results when estimating the impact of the VAT on total factor productivity and capital stock per worker â"u20ac"u201c two important channels through which a VAT affects economic efficiency. The third essay estimates the causal impact of a VAT on productivity, capital accumulation, and input cost using Regression Discontinuity Design and firm-level data from France. I find no significant impact of a VAT on firms' productivity or input cost. However, I find some evidence that the VAT increases firms' capital accumulation. In addition, I also find that the impact of a VAT is heterogeneous across different sectors of the economy. / Bibek Adhikari

The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing most of the tax burden on the wage-earning consumers. Underground economic activity is rampant in Taiwan, with street vendors and unregistered businesses not paying taxes, thus losing considerable tax revenue. The tax collection agency¡¦s incomplete tax database and ineffectiveness has resulted in the loss of tax revenue due to uncollected taxes. This creates unfairness in the tax burden, increasing the business tax rate will only exacerbate the unfairness. After receiving the questionnaires, they were numbered and SPSS was the statistics analysis tool used to analyze the data. Descriptive statistical analysis, Reliability analysis, Validity Analysis, Principal Factor Analysis, One-Way ANOVA, and Independent-sample T Test were conducted. This research focuses on (1) the economic effects of raising the business tax rate, (2) ways of tax dodging and prevention, (3) obtaining false tax receipts of fake companies, and (4) unregistered businesses. The results of this research, regarding "enforced investigation of dummy companies can reduce loss of tax revenue,¡¨ ¡§the most serious current business tax violation being illegal tax deductions,¡¨ and ¡§enforced investigation in unregistered businesses to realize taxation fairness,¡¨ reveals a clear difference in standards, with different significance in business tax reform and operating. This research discovered that the collection of business tax is related to the tax rate: normal tax rate businesses and small-scale businesses owners use different tax rates, those that are required to give receipts sometimes do not, and small businesses misreport their revenues, so both type of businesses have opportunity to dodge taxes. Businesses dodge tax by misreporting their revenues or reporting unlawful deductions. The government currently focuses on income tax rather than business tax because it is easier to collect. Preventing tax dodging, preventing dummy companies, and enforced investigation of unregistered businesses are the primary task in business tax collection, which can increase tax revenue.

This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case to be made in favour of the compromise of tax debts in certain situations.

Thesis (Ph. D.)--West Virginia University, 2005. / Title from document title page. Document formatted into pages; contains xii, 159 p. : ill., map. Includes abstract. Includes bibliographical references (p. 152-159).

Thesis (MBA)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green” economy, the South African state and its related entities have developed a number of incentive programmes aimed at easing the transition. These incentives primarily support businesses in their efforts to become more energy-efficient, or to convert to renewable energy sources. The objective of this study is to critically evaluate what the South African government is doing with regard to environmental instruments aimed at assisting the country to reduce carbon emissions. This case study follows a quantitative approach, considering the financial effects that the different environmental instruments could have on South African manufacturers. Through the study the researcher will be able to make certain recommendations to businesses in the manufacturing industry who are interested in investing in renewable energy and energy efficiency. The results of the study will also give the researcher insight into the South African environmental incentives, which will allow him to make informed comments on the proposals that government has tabled regarding future environmental taxes and incentives. The research questions that the researcher tried to answer were based on the current and future policy measures that the South African government has implemented, or will implement, in order to move the country to a low-emissions trajectory. These policies were then also compared to international measures in order to determine if the policies chosen by the South African government are appropriate for the this country’s economy. This study has led the researcher to discover a number of issues relating to the status of environmental policy in South Africa. These discoveries have allowed him to make certain recommendations to businesses investing in this realm, as well as to government which develops these policy measures. The main findings of the study are that with the assistance of the South African government and related entities, investments in renewable energy have become viable. When considering the current status of South African environmental policy, the researcher has also come to realise that the country is lagging behind the rest of the world with regard to policy development. The South African economy is unique, thus policies have to be structured in a way that will not be detrimental to the country.