Thesis (Ph. D.)--University of Wisconsin--Madison, 1962. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (Ph. D.)--West Virginia University, 2005. / Title from document title page. Document formatted into pages; contains v, 113 p. Includes abstract. Includes bibliographical references (p. 106-113).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1960. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 156-161).

Walmart and other “big box” stores seek to expand in rural markets, possibly due to cheap land and lack of zoning laws. In August 2000, Walmart opened a store in Ephraim, a small rural town in central Utah. It is of interest to understand how Walmart's entrance into the local market changes the sales tax revenue base for Ephraim and for the surrounding municipalities. It is thought that small “Mom and Pop” stores go out of business because they cannot compete with Walmart's prices, leading to a decrease in variety, selection, convenience, and most importantly, sales tax revenue base in areas surrounding Ephraim. This shift in sales tax base is assessed using mixed models. It is found that the entrance of Walmart in Sanpete County has a significant change on sales tax revenue, specifically in the retail industry. A method of calculating the loss for each city is discussed and a sensitivity analysis is performed. This project also documents what has been done to assemble the data set. In addition to discussing the assumptions made to clean the data, explanations of area and industry definition exploration are explained and defended.

The purpose of this study is to determine which of three forecasting methods provides the most accurate short-term forecasts, in terms of absolute and mean absolute percentage error, for a unique set of data. The study applies three forecasting techniques--the Box-Jenkins or ARIMA method, cycle regression analysis, and multiple regression analysis--to quarterly sales tax revenue data. The final results show that, with varying success, each model identifies the direction of change in the future, but does not closely identify the period to period fluctuations. Indeed, each model overestimated revenues for every period forecasted. Cycle regression analysis, with a mean absolute percentage error of 7.21, is the most accurate model. Multiple regression analysis has the smallest absolute percentage error of 3.13.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on February 27, 2008) Vita. Includes bibliographical references.

abstract: States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers. Further evidence suggests a shift in consumer preferences to local consumption in states enforcing broadened nexus, as evidenced by greater state-level retail gross domestic product (GDP) after states enforce broadened sales tax nexus. Additionally, the number of physical establishments of Internet retailers is lower after states expand sales tax nexus, suggesting these retailers remove their physical presence in states to avoid collecting sales taxes. Finally, the increase in retail GDP has a spillover effect on corporate income taxes, with states enforcing broader sales tax nexus on Internet sales realizing larger corporate income tax revenues. / Dissertation/Thesis / Doctoral Dissertation Accountancy 2017

M.Com. (Business Management) / This study examines the system of value-added tax as replacement for the retail sales tax which is currently in operation in South Africa. It furthermore sets out to provide an insight into the potential local application thereof. The following aspects were discussed: (a) The current state of indirect taxation in South Africa under the retail sales tax regime. (b) The origin and development of the value-added tax system worldwide. (c) The replacement of indirect taxes through a system of tax on value added. (d) The development of value-added tax subsequent to the initial recommendation by the Margo commission. (e) A number of problem areas specifically relating to the structure of the proposed tax, e.g. foodstuffs, farming activities and capital goods. (f) The establishment of a clearing mechanism for the BLS and TBCV countries in a Southern African Customs Union. (g) General administrative provisions under a value-added tax and a proposed audit under the system. The discussion indicates that the retail sales tax is not conforming to initial objectives (at least in theory) and the government is of the opinion that value-added tax will rectify this situation...

No description available.