A partnership between oilfield operators and the federal government in the coupled CO₂ enhanced oil recovery (EOR) and storage projects brings long-term benefits for both. We quantify the win-win condition for this partnership in terms of an optimum storage tax credit. We describe the field-scale design optimization of coupled CO₂-EOR and storage operations from the viewpoint of oilfield operators. We introduce a CO₂ market model and investigate two special CO₂ market problems, namely a fixed storage requirement and an integrated asset optimization. The first problem follows an environmental objective by giving priority to the storage element of CO₂-EOR and storage; the second prioritizes the oil recovery and relies on the principles of a free market where CO₂ is a commodity and the commitment to storage is made based on the economic benefits. We investigate the CO₂ market sustainability conditions and quantitatively derive them for the fixed storage requirement and integrated asset optimization problems. Ultimately, we quantify the impact of storage tax credit on the operator benefits, the federal government benefits, and the optimum economic storage capacity of an oilfield. CO₂ EOR-storage projects are long-term and capital-intensive and therefore vulnerable to the risks of the CO₂ market. Two important uncertain economic parameters are investigated, the oil price and the storage tax credit. The government plays an important role in reducing the CO₂ market risks because it has the leverage to regulate the storage tax credit. The stochastic optimization results show that a transparent storage tax credit reinforces the sustainability of the CO₂ market and helps both the government and the oilfield operators boost their long-term benefits. / text

This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.

Thesis (Ph. D.)--Temple University, 1984. / Includes bibliographical references (p. 206-207).

Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.

Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.

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Thesis advisor: Peter Skerry / K-12 education policy has become increasingly centralized and technocratic, while falling short of achieving policy objectives. Young people are generally maladjusted to the personal and professional challenges of contemporary life. Parents experience diminishing political influence over the form and substance of their children’s education. I argue that improvement of the quality of private education requires greater emphasis on local political dynamics. School choice offers a free market alternative to a public school system which has largely ceded decision making to avowedly apolitical bureaucrats. Ironically, politics remains essential for the formation and regulation of the very policies that enable the marketplace to thrive as in the case of the tax credit scholarship. The politics behind the marketplace is brought to light by examining the local political relationships required to establish and maintain the Illinois Invest in Kids Tax Credit Scholarship (TCS), a school choice policy of unprecedented magnitude in Illinois. Furthermore, this research examines local dynamics among parents in the Archdiocese of Chicago, many of whom benefit from the aforementioned tax credit scholarships and manifest a variety of views on the teleological purpose of the parochial school. In a nation that is both diverse and increasingly polarized, successful governance of community schools depends upon discerning leaders and the practice of reinvigorated federalism. / Thesis (MA) — Boston College, 2023. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Political Science.

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