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 (Ph.D.)--Boston University / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / The purpose of this work is to examine the basic characteristics of the federal corporate income tax and to ascertain the importance of legislative proposals aimed at alleviating inequities and problems caused by the tax. This study is focused on the period 1954 to 1964 and subjects to economic analysis the proposed legislative amendments to the federal corporate income tax law. The several advocates of corporate tax reform concentrated their efforts on (1) Proposals to provide relief to small and new business, including measures to regulate corporate size and activities, and to modify the rate structure in order to eliminate or reduce various tax-induced inequities; (2) Proposals to reduce the disparity of tax treatment between competing enterprises and the use of tax incentives to encourage and direct United States investment abroad; (3) Proposals to encourage modernization and expansion of the nation's productive facilities and to increase the competitiveness of the United States in world markets; (4) Proposals for tax reduction and reform to achieve a higher rate of economic growth and full employment in relation to government fiscal policy. The most important findings of this study regarding the merits of the corporate tax in aiding either small business or curbing big business relate to its effect on investment, savings and consumption. It is shown in this study that authoritative opinion is divided on the proper techniques to be utilized and the answers to be obtained. To the extent that the tax is not shifted it tends to curtail business growth. If the tax is shifted, it is held to be regressive and opposed to sound tax principles. To the extent corporations can shift the tax, its effectiveness as a curb on monopoly is reduced. It is the conclusion of this study that none of the bills analyzed can adequately perform the regulatory functions advocated by their proponents. The taxation of competing enterprises relates particularly to the case of taxing cooperatives. The tax advantage enjoyed by cooperatives stems from the Corporation Tax Statute of 1909 which exempted them from taxation. The various proposals to tax cooperatives studied in this work would produce a marked improvement in tax equality but they would not end tax inequality completely. During the 1950's, the taxation of income from foreign sources became a controversial subject in the United States. Various bills exempting foreign-source income or lowering the applicable rate were introduced, but all were defeated. One of the more significant bills was introduced in 1959 by Congressman Hale Boggs. He wished to stimulate foreign investment by United States corporations and to eliminate the use of "tax haven" companies. Although the importance of the Boggs bill was recognized, the Revenue Act of 1962 failed to achieve the objectives of that bill. In 1961, the investment tax credit was proposed as a device to encourage expansion and modernization of the productive facilities of the United States. The economic effect of the credit device has had some measure of success in other countries and up to now seems to have had a degree of success also in the United States. With the growing recognition of the indictments against the corporation income tax, the use of indirect taxation should receive more attention as an available alternative. / 2031-01-01