This thesis introduces time dimension into income taxation. Economic theory derives optimal income taxation by explaining individual behaviors through utility and social welfaremaximization. We argue that observing collective behaviors through the distribution of number of returns and the revenue themselves offers a viable alternative. Our study is confined toUS joint returns individual income tax from 1996 to 2008. We introduce a combination of cubic spline fit to data and Pareto distribution to estimate the revenue and number of returns distributions. Normalization admits comparative study of year to year changes in those distributions. We discover that the tax burden of low income taxpayers has decreased consistently, while the conventional rule of inflation indexation of tax bracket only is applied. This is an instability in the sense that the distribution of revenue transforms into a qualitatively different distribution over time. We derive the control of the instability. Control using brackets only implies optimal brackets arewidened over the peak of the revenue and shifted to the right for higher brackets. Control using rates only implies an overall reduction of marginal tax rates. Control using both brackets andmarginal rates combines these two features. Some brackets are removed and consequently marginal rates for some taxpayers are reduced. Dependency of the distribution of number of returns to tax liability and tax parameters proves to have insignificant effect on the optimal tax parameters. Fairness is defined in the literature as tax liability per unit income. Control of the instability togetherwith a uniformchange in fairness is addressed. There is a trade-off between controlling instability and ensuring constant change in the fairness of the tax system. We derive the optimal brackets and marginal rates that minimize this trade-off. As expected, the general rule for optimality is that marginal tax rates are barely changed to provide constant change in fairness. Yet, small adjustment of the brackets provides control of the instability.

Thesis advisor: Richard Tresch / My thesis topic is an analysis of the effects that a congestion tax in mid-town Manhattan would have on drivers who normally drive there. A congestion charge was proposed in 2008 in an attempt to lessen traffic in Manhattan below 80th street, but it was struck down in the New York State Assembly. My thesis will look into the data the Assembly used to make its decision to reject the charge. I will then use this and other data to calculate my own elasticity and find hypothetical effects of a congestion tax in the area on drivers. Then I will formulate my own proposal on whether the charge would be seen as a progressive or regressive tax. / Thesis (BA) — Boston College, 2014. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Economics Honors Program. / Discipline: Economics.

Thesis (Ph. D.)--Ohio State University, 1974. / Includes bibliographical references (leaves 124-129). Available online via OhioLINK's ETD Center.

On March 23rd 2010, President Obama signed the Patient Protection and Affordable Care Act, setting in motion the most comprehensive health reform in the United States since 1965. Among many provisions within the near-3,000-page law, the Affordable Care Act (ACA) amends the Internal Revenue Code to include an excise tax on high cost employer-provided health plans. Starting in 2018, the new provision will levy a 40 percent tax on every dollar of health benefits received in excess of $10,200 for individuals and $27,500 for families. This provision alters tax policy dating back to 1954, and will significantly change employer-sponsored insurance in the United States.This thesis will analyze how the ACA came to include the excise tax for high cost health insurance, and discuss the political forces motivating this decision.

Thesis (Ph. D.)--University of Alberta, 2010. / Title from pdf file main screen (viewed on February 1, 2010). A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accounting, School of Business. At head of title: University of Alberta. Spring 2009. Includes bibliographical references.

Thesis (Ph.D.)--Cleveland State University, 2009. / Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.

Thesis (Ph. D.)--Ohio State University, 1970. / Includes vita. Includes bibliographical references (leaves 143-148). Available online via OhioLINK's ETD Center.

Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.

Thesis (M.Com.(Taxation))--University of Pretoria, 2008. / Summary in English and Afrikaans. Includes bibliographical references.

Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English and Afrikaans. Includes bibliographical references.