In 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, there was no guarantee that middle and upper-income families would designate their contributions to the neediest schools, and state law prohibited any redistribution of funds by school districts.This study quantitatively examined the distribution of education tax credit revenues in terms of student poverty/wealth among unified public school districts in Arizona over a three year time span. The relationship between per pupil education tax credit revenues and the percentage of students eligible for the free/reduced meal program was tested and measured among 92 unified public school districts using correlation and regression analysis for 2005, 2006, and 2007. By statistically examining the distribution of per pupil education tax credit revenues in terms of student poverty/wealth among unified public school districts in a time-series manner, the study aimed to determine if the public education tax credit program in Arizona had resulted in an equitable distribution of funds.The results of the study yielded the following findings. One, there was a strong negative association between the two variables of interest (r = -.58, p < .001). Two, the relationship between variables could be predicated (Y = -93.366x + 81.3) and the linear relationship between variables was statistically reliable (.33). Three, there was a negative beta weight (b = -93.366x) indicating that as a school district's percentage of the free/reduced meal program increased by one percentage point, the per pupil education tax credit decreased by 93 cents. This suggested that unified school districts with higher percentages of students eligible for the free/reduced meal program received lower per pupil education tax credit revenues.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1983. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 122-125).

Thesis (Ph.D.)--University of Delaware, 2009. / Principal faculty advisor: Steven Peuquet, Center for Community Research & Service. Includes bibliographical references.

D.Phil. (Taxation) / Any modern economy depends largely on taxation as a source of revenue and governments therefore realise the importance of having a willing taxpayer base. Many tax authorities use a compliance model to engage with taxpayers, in terms of which different strategies are used to encourage compliance, ranging from enforcement strategies on the one hand, to strategies of assisting taxpayers to comply, on the other. It is widely recognised in the literature that the majority of taxpayers are voluntarily tax compliant, but it appears that tax authorities place more emphasis on how they can enforce compliance than on how they can recognise those who are voluntarily compliant. The concept of voluntary compliance is not well defined in the literature and is commonly used in the sense of “compliance in the absence of an external enforcement action.” By means of an in-depth review of the literature from a socio-economic viewpoint, the present thesis aimed to define principles and also construct a framework for understanding voluntary tax compliance. It was found that voluntary tax compliance means the acceptance of a tax obligation by a taxpayer without having to be forced, driven by personal and internalised social norms, within a climate of trust between the taxpayer and tax authority. The framework for voluntary compliance was shown to consist of three dimensions: strong personal norms; internalised social norms; and a climate of high trust. Each dimension encompasses its own variables that also influence one another. Strategies used by tax authorities to encourage voluntary tax compliance were analysed with the aim of identifying strategies based on a power orientation, a service orientation, or a norm orientation. It was shown that different strategies influence different variables of the voluntary ii compliance framework, such as tax knowledge, fairness, trust, and ethical values. Through this analysis, principles for building a voluntary tax climate could be identified...

No description available.

No description available.

Thesis (Ph.D.)--University of California, Berkeley, 2009. / Text document in PDF format. Title from PDF title page (viewed on April 3, 2010). "Fall, 2009." Includes bibliographical references (p. 84-90).

x, 59 p. / Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-based energy incentives are moderately cost efficient relative to other state performance-based incentives and can be an effective driver of clean energy deployment. However, this analysis also finds that there are significant opportunities to improve the cost efficiency of investment-based energy incentive programs by targeting least cost projects. Namely, 50% of the first year kilowatt-hour electricity returns of the BETC program could have been achieved at 10% of the cost. These lessons from historical BETC spending should guide policymakers, NGO.s, and businesses who aim to make targeted use of fiscally-constrained energy incentive programs. / Committee in charge: Laura Leete, Chair; Ron Mitchell, Member; Grant Jacobsen, Member

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The comparative study of tax incentive legislation in South Africa, Australia and Canada for small businesses confirmed that tax incentives in South Africa are on par with those of said developed countries. The study compared tax incentives for income tax, capital gains tax and sales tax after the operation of the specific taxes was researched and the tax incentives identified. It is concluded in the study that there are tax incentives legislated in Australia and Canada that may enhance current South African tax incentives or which may be introduced as new tax incentives. These incentives may facilitate and stimulate economic growth and development in the country. / AFRIKAANSE OPSOMMING: Die vergelykende studie van belastingvergunnings vir klein besighede in Suid-Afrika, Australië en Kanada het bevestig dat belastingvergunnings in Suid-Afrika op standaard is met dié van ontwikkelde lande. Die studie het inkomstebelasting, kapitaalwinsbelasting en verkoopsbelasting vergelyk nadat die werking van die gespesifiseerde belastings nagevors en die belastingvergunnings van toepassing geïdentifiseer is. In die studie word daar tot die gevolgtrekking gekom dat daar belastingvergunnings in Australië en Kanada is wat of die huidige belastingvergunnings in Suid-Afrika kan uitbrei of as nuwe belastingvergunnings in Suid-Afrika geimplementeer kan word. Die gewysigde en nuwe belastingvergunnings mag moontlik bydra tot verdere groei en ontwikkeling in Suid-Afrika.

The New Markets Tax Credit (NMTC) program was created in 2000 to incentivize commercial investment in low-income communities that have traditionally lacked access to capital. In addition to its use to foster community development, after Hurricane Katrina it was put to use as a disaster recovery resource as part of the Gulf Opportunity Zone Act. The program has successfully attracted investors, but gauging the community impact of NMTC projects is difficult to assess because of the diversity of allowable project types and their wide dispersion across the country. New Orleans affords a unique opportunity to examine how NMTCs have contributed to a specific community because of its pre-disaster economic and post-disaster recovery needs, and because 40 businesses in the city have received NMTC financing through 2008. At present, a disproportionate share of projects and dollars invested have gone to the Central Business District and other lightly flooded or unflooded areas.