Thesis--Wisconsin. / Includes bibliographical references (leaf 42).

Thesis (Ph. D.)--Ohio State University, 1973. / Includes bibliographical references (leaves 146-150). Available online via OhioLINK's ETD Center.

The first chapter of this dissertation uses a three-sector intertemporal general equilibrium model to examine the effects of various taxes and favorable depreciation rules on capital accumulation and the depletion of natural resources. We find that in a world of infinitely lived firms and households, under certain conditions, taxation causes the steady-state level of capital to be lower than the no-tax level. This divergence, however is reduced by lower capital gains tax rates and favorable depreciation rules. We also find that taxation causes the extraction rate of natural resources to be faster than the social optimum. Although this difference is lessened by lower capital gains tax rates, it is exacerbated by a generous depreciation system. These results challenge the "conventional wisdom" that depreciation rules should be the same for all sectors. / Although the first chapter highlights the importance of a general equilibrium analysis of a multi-sector economy with intertemporally optimizing firms and consumers, there are a number of issues that it neglects. Among these are the adjustment costs associated with investments, and the fact that consumers might plan only for a finite horizon. The second and third chapters of this dissertation take up these issues. / The second chapter, which also uses an intertemporal model, determines theoretically how various taxes and adjustment costs affect the growth paths of domestic corporations and foreign subsidiaries of American multinationals. We find that the effects of capital gains taxation and adjustment costs on the growth paths of domestic corporations and foreign subsidiaries of American multinationals are likely to be unfavorable. / Finally, the third chapter uses a three period overlapping generations model to examine the effects of the capital income tax, the labour income tax, and favorable depreciation rules on human and physical capital accumulation. We find that, under certain conditions, the capital income tax has a negative impact on steady-state levels of physical and human capital, and the steady-state physical capital to human capital ratio. Moreover favorable depreciation rules are shown to reduce the impact of the capital income tax.

No description available.

No description available.

M.Com. (Economics) / The purpose of this study was to analyze the nature and extent of capital taxes as a component of the total tax structure and to investigate the applicability and effectiveness of this kind of tax in South Africa. The different capital taxes were discussed individually. Standard norms and criteria used to evaluate taxes have been identified. These criteria were applied in an analysis of the different capital taxes. Tables, figures and international comparisons were also employed. The definition of capital is problematic. Historically capital has been compared with a tree while income has been likened with the fruit of the tree. For purposes of this study capital is defined, for an individual, as the current value of the individual's expected future income. Capital as an asset is defined as all assets that are not intended for immediate use. Arguments in favour of capital tax centre around moral issues like equality. It may be argued in favour of capital tax that the implicit income of capital should be taxed in order to maintain economic neutrality of the tax system. Arguments against capital tax concentrate on the negative implications thereof on certain economic entities. Certain practical considerations are highlighted. It may be argued that capital tax is immoral since the abstention of consumption (saving) is taxed...

Lee Wai-yee. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2004. / Includes bibliographical references (leaves 93-103). / Abstracts in English and Chinese. / Chapter Chapter 1 --- Introduction --- p.1 / Chapter Chapter 2 --- Literature Review --- p.4 / Chapter 2.1 --- Trade Models --- p.4 / Chapter a. --- Ricardian model --- p.4 / Chapter b. --- Heckscher-Ohlin model --- p.4 / Chapter c. --- Specific Factor model --- p.5 / Chapter 2.2 --- Policy Implications --- p.5 / Chapter 2.3 --- Factor Mobility --- p.5 / Chapter 2.4 --- Imperfect Competition and Trade Policy --- p.6 / Chapter 2.5 --- Capital Taxation --- p.7 / Chapter 2.6 --- Unemployment --- p.9 / Chapter 2.7 --- Concluding Remarks --- p.13 / Chapter Chapter 3 --- Capital Taxation under Perfect Competition --- p.13 / Chapter 3.1 --- Introduction --- p.13 / Chapter 3.2 --- The Model --- p.16 / Chapter 3.3 --- Comparative Static Analysis --- p.20 / Chapter 3.4 --- Welfare Analysis --- p.23 / Chapter 3.5 --- Conclusions --- p.26 / Chapter Chapter 4 --- Capital Taxation under Imperfect Competition --- p.27 / Chapter 4.1 --- Introduction --- p.27 / Chapter 4.2 --- The Model --- p.28 / Chapter 4.3 --- Comparative Static Analysis --- p.36 / Chapter 4.4 --- Welfare Analysis --- p.40 / Chapter 4.5 --- Conclusions --- p.44 / Chapter Chapter 5 --- Capital Taxation and Unemployment under Perfect Competition --- p.47 / Chapter 5.1 --- Introduction --- p.47 / Chapter 5.2 --- The Model --- p.48 / Chapter 5.3 --- Comparative Static Analysis --- p.53 / Chapter 5.4 --- Welfare Analysis --- p.57 / Chapter 5.5 --- Conclusions --- p.59 / Chapter Chapter 6 --- Capital Taxation and Unemployment under Imperfect Competition --- p.61 / Chapter 6.1 --- Introduction --- p.61 / Chapter 6.2 --- The Model --- p.62 / Chapter 6.3 --- Comparative Static Analysis --- p.68 / Chapter 6.4 --- Welfare Analysis --- p.74 / Chapter 6.5 --- Conclusions --- p.77 / Chapter Chapter 7 --- Conclusions --- p.79 / Appendices --- p.83 / Appendix I --- p.83 / Appendix II --- p.83 / Appendix III --- p.84 / Appendix IV --- p.85 / Appendix V --- p.86 / Appendix VI --- p.87 / Appendix VII --- p.88 / Appendix VIII --- p.88 / Appendix IX --- p.89 / Appendix X --- p.90 / Appendix XI --- p.91 / Appendix XII --- p.92 / Reference --- p.93

Thesis (Ph. D.)--University of Chicago, Dept. of Astronomy and Astrophysics, March 2000. / Includes bibliographical references. Also available on the Internet.

No description available.

El tema principal de esta tesis es estudiar la dinámica de poblaciones basados en procesos de ramificación discretos, en particular se estudiaron los procesos de Bienaymé-Galton-Watson (BGW). El problema de extinción o crecimiento a infinito de la población se analizó condicionando a las trayectorias no extintas, lo que en el límite genera distribuciones cuasi-estacionarias, los límites de Yaglom y la construcción del Q-proceso. Se estudió la descomposición teórica de la población, entre partículas que se extinguen casi-seguramente y partículas con línea de descendencia infinita, encontrándose una fuerte relación analítica entre las distribuciones de ambos tipos. Posteriormente, para dar una interpretación probabilista de esta descomposición, se construyó una simulación de la dinámica mortal-inmortal, basados en los procesos de ramificación multi-tipos y se encontraron condiciones para su convergencia.