Thesis (Ph. D.)--University of Texas at Austin, 1998. / Includes bibliographical references (leaves 103-104). Available also in a digital version from Dissertation Abstracts.

Thesis (Ph. D.)--University of Texas at Austin, 1998. / Vita. Includes bibliographical references (leaves 103-104). Available also in a digital version from Dissertation Abstracts.

Thesis (MBA)--Stellenbosch University, 1984. / INTRODUCTION: One of the methods utilized by the S.A. Government to stimulate ecomonic growth has been to grant tax incentives for the investment, by industrialists, in capital equipment for use "in a process of manufacture". These incentives comprised the investment allowance as at May 1984, an allowance of 30% of the cost of the capital asset, as an off balance sheet deduction from taxable income, and the initial allowance, currently an allowance of 25% of the cost of the capital asset, which can be written off as depreciation during the first tax year during which the asset is utilized.

No description available.

Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2003.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1971. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

No description available.

Business corporate executives in the State of Virginia were surveyed for their viewed importance of the investment tax credit and the accelerated cost recovery system on their decision making for new equipment. The executives were divided into groups based upon the reported amount of expected future unused capacity of their firms. The statistical analysis of the groups indicates that decision makers operating relatively close to full output capacity view investment tax incentives as more important than do all others. Consistent with much of the past research, the findings of this study show that the impact of tax incentives on decision making is only modest. However, the-findings also indicate that the viewed importance of investment tax incentives by decision makers is lowest during the period of an economic recession. This suggests that public policy decision makers currently are using investment tax incentives during a period when they will have the least impact. / Ph. D.

The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished, and unused credit was then passed through in full to the cooperative membership. The research model employed is a pooled time-series and cross-sectional approach, and includes data for years 1975 through 1983. In addition to capital expenditure data, the company-specific variables are debt/asset ratio, local margin, and net margin. Economic variables are a net interest-inflation rate factor, cash receipts from farming, and loan volume of banks for cooperatives. Also included are dummy variables 0 and 1, trend variables 1-9, and interaction variables for all the main-effects variables.

The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and board of directors of small non-profit organizations who are considering the rehabilitation of a historic structure, using the Historic Rehabilitation Tax Credit as a component of the project funding. / Department of Architecture