Purpose of the study was to determine effect, if any, of tax credit legislation for contributions to higher education in Indiana, Michigan, and North Dakota. Secondary purposes were twofold: 1) to discover differences in patterns of giving to public and private institutions of higher education, and 2) to compare existing tax credit laws and develop recommendations for model legislation.Data, collected from published journals and reports of private and governmental agencies, were subjected to analyses for consistency and compatibility in order to assure validity in interpretation. All dollar amounts were converted to 1967 Constant Dollar Values for analysis.Data for voluntary giving in areas of business and corporate giving, non-alumni giving, giving by other groups, and alumni giving for individual institutions were compared with composite national data for giving to higher education.Findings1. Annual reports of voluntary giving to higher education have presented raw data reflecting a growth of 40 percent for 1970-1977, when converted to real dollar purchasing power, a loss in excess of 8 percent is documented.2. Growth in voluntary giving to institutions studied exceeded growth on a national basis; growth in giving to public institutions far exceeding growth in giving to private institutions.3. Voluntary giving to higher education by business and industry has declined during a period when growth would have been expected.4. Tax credit legislation is possible in all states.Conclusions1. Voluntary giving to higher education in Indiana, Michigan, and Forth Dakota, states having tax credits for gifts to higher education, increased at rates demonstrably greater than the rate of increase for the national composite.2. Growth in voluntary giving to higher education was directly related to length of time the tax credit law has been in effect.Implications1. Voluntary giving to higher education is directly related to fund raising campaign efforts causing wide fluctuations in year-to-year levels of giving.2. Growth in voluntary giving to higher education using a tax credit is related to awareness, a component of fund raising campaigns.

Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for R&D investment or dividend payout, implements one, does not hold using New Zealand firms. Further, New Zealand dividend-paying firms with higher marginal tax rates behave in the manner predicted for firms moving from a tax regime offering a tax incentive for R&D investment to a tax regime offering tax incentives for both R&D investment and dividend payment. The results using Australian data, demonstrate that that the tension between R&D investment and dividend payment increases when a country previously offering only a tax incentives for R&D investment, offers one for both R&D investment and dividend payment. This result is driven by firms with high marginal tax rates. These findings demonstrate that the relationship between tax incentives for R&D investment and dividend payment varies according to firm marginal tax rates and typical dividend payment policies. It also reiterates the importance of considering firms’ abilities to use R&D tax incentives, via their marginal tax rates, when contemplating the effects a shareholder-level dividend tax decrease will have on R&D investment. This dissertation also provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a significant decrease in R&D investment after a change in dividend taxes, this dissertation also highlights a void in the current corporate dividend policy views and shows the need for the inclusion of R&D investment.

Cette thèse étudie l’impact des aides publiques en faveur de l’innovation sur l’activité d’exportation des firmes. Jusqu’ici, les évaluations empiriques des aides à l’innovation se sont principalement intéressés à l’existence d’un effet sur l’investissement des firmes en R&D (effet additionnel). Si ce critère constitue logiquement le principal indicateur de l’efficacité des aides à l’innovation, il conduit à adopter une vision très partielle de la firme. Les impacts potentiels sur ses décisions stratégiques, en particulier l’exportation, sont largement ignorés. Ce travail de recherche combine deux littératures distinctes qui n’ont pas été mobilisées ensemble à ce jour. D’une part, la littérature visant à évaluer l’efficacité des aides montre que ces dispositifs peuvent induire les firmes à intensifier leurs investissements en R&D. D’autre part, les travaux de Constantini et Melitz, (2007) et Aw et al. (2008 ; 2011) mettent en évidence l’interdépendance entre les décisions d’innovation et d’exportation prises par les firmes. De plus, une attention particulière est portée sur les spécificités des aides fiscales en faveur de l’innovation. La méthodologie empirique mise en place combine deux méthodes économétriques, bi-variée récursive d’une part, et par appariement d’autre part. Trois résultats principaux sont mis en évidence.Tout d’abord, (1) les aides à l’innovation impactent la relation causale entre innovation de produit et exportation, sur le court terme. Ce résultat est également observé lorsque l’analyse se concentre sur l’effet des aides fiscales à l’innovation. Ensuite, (2) les aides à l’innovation impactent directement l’activité d’exportation des firmes, indépendamment de la réussite du projet d’innovation. Cet effet est observé pour les firmes ayant bénéficié uniquement d’incitations fiscales. En revanche, bénéficier à la fois d’aides directes et fiscales à l’innovation n’induit pas de décisions simultanées en innovation et en exportation. Enfin, (3) considérer le rôle central de la R&D permet de montrer que l’impact des aides à l’innovation sur l’exportation constitue une extension de l’efficacité des politiques d’innovation. Ces résultats conduisent à formuler des recommandations en matière de politiques publiques, afin d’améliorer le soutien public des activités d’innovation et d’exportation. / This thesis investigates the impact of public subsidies for innovation on firms’ export activity. Previous research has focused mainly on understanding the effects of innovation support on investment in R&D (additional effect). While R&D investment is logically the primary indicator of innovation aid effectiveness, this approach ignores potential impact on strategy, particularly on export. Our research framework draws on two distinct streams of literature that have not been mobilized so far. First, the literature which evaluates the impact of aid shows that these devices can induce strategic R&D decisions in firms. Secondly, the work of Constantini and Melitz (2007) and Aw, Roberts and Xu, (2008) emphasizes the interdependence between firms' innovation and export decisions. Particular attention is paid in this study on the effect of innovation tax credits. The empirical methodology utilizes two econometric methods, bi-varied recursive and propensity score matching, generating three main results:First, (1) innovation support impacts the causal relationship between product innovation and export in the short term. This result is also observed when the analysis focuses on the effect of tax incentives. Then, (2) innovation subsidies impact the export activity of firms directly and simultaneously This effect occurs for firms that have benefited only from tax incentives. However, benefiting from both direct and tax subsidies for innovation does not affect? joint decisions regarding innovation and export. Finally, (3) considering the central role of R&D investments reveals that the impact of innovation subsidies on exports is an extension of the effectiveness of innovation policies. These results lead to several policy recommendations that can be used to improve public support effectiveness for both innovation and export activities.

No description available.

This dissertation includes three papers that examine the role of child care policy in promoting early childhood education and care and parental labor supply. Paper one investigates the effects of universal pre-kindergarten on center-based early education and care enrollment and child care expenditures by household income with a focus on middle-income children. Paper two considers how the generosity of the Child and Dependent Care Tax Credit (CDCTC) benefits is associated with child care utilization and maternal labor supply. Paper three assesses the role of coresident grandparents in parental labor supply during the COVID-19 pandemic.

This study evaluates the current environment for mixed-income transit oriented development along DART rail within the city limits of Dallas. A close look at income and racial disparity is used as the foundation for advocating for a more proactive and aggressive approach to the development of affordable units proximate to affordable transportation choices. Assembling financing for mixed-income TOD projects is especially challenging, and multiple layers of federal, state, and city funding mechanisms are required for achieving the capital requirements of the development. Both typical affordable housing funding methods and new and nontraditional funding methods for multifamily housing were researched and evaluated with the intention to propose possibilities for catalyzing development in DART station areas within the City of Dallas that have, to this point, experienced underdevelopment. / text

為鼓勵廠商進行污染防治工作，政府提供投資稅額抵減、二年加速折舊、進口設備免關稅與低利貸款等獎勵措施，期望經由減低廠商污染防治成本，誘使其從事污染防治工作，進而達到環境保育目標。 本文針對政府所提供的投資稅額抵減、二年加速折舊、進口設備免關稅與低利貸款四項財務性優惠措施進行研究。研究對象為民國85~87年三年內曾向經濟部工業局申請過污染防治獎勵措施的廠商名單，採系統抽樣方法（Systematic Sampling）選取619家廠商作為本研究的問卷調查對象；而回收問卷的處理方式則以敘述性統計(Descriptive Statistics)與多元線性迴歸（Multiple Linear Regression）進行分析。本研究主要結論如下： 1. 就四項獎勵措施而言，廠商以投資稅額抵減的申請使用最高，其次為低利貸款、進口設備免關稅與二年加速折舊。 2. 廠商心目中對四項獎勵措施的偏好程度依序為投資稅額抵減、進口設備免關稅、低利貸款與二年加速折舊。 3. 政府若擬對獎勵措施有所更動，則多數廠商皆持反對意見，尤其以「取消投資稅額抵減」的反對聲浪最大，「取消二年加速折舊」則為反對聲浪最小。然而多數廠商認為獎勵措施變動不會降低其污染防治意願。 4. 根據複迴歸結果顯示，投資稅額抵減、進口設備免關稅與低利貸款獎勵措施對廠商的污染防治支出的確具有誘發效果。 5. 此外，大、中小企業的迴歸結果亦顯示，四項獎勵措施當中皆以投資稅額抵減的邊際效果最為顯著，至於進口設備免關稅獎勵措施則對大企業較有吸引力，而低利貸款則對中小企業較有吸引力。 從本文的研究結果可知政府所提供的污染防治獎勵措施確實具有誘發效果，故政府應繼續加強宣導其所提供的污染防治獎勵措施，期能增加廠商污染防治意願。 第一章 緒論…………………………………………………………………1 第一節 研究動機與目的……………………………………………1 第二節 研究範圍與方法……………………………………………2 第三節 本文架構……………………………………………………2 第四節 研究限制……………………………………………………2 第二章 污染防治經濟誘因措施……………………………………………4 第一節 世界各國污染防治之租稅誘因……………………………4 第二節 我國當前的污染防治獎勵措施與申請現況………………10 第三章 文獻回顧……………………………………………………………15 第一節 理論文獻……………………………………………………15 第二節 實證研究……………………………………………………18 第四章 問卷調查統計與實證分析…………………………………………26 第一節 資料整理……………………………………………………26 第二節 調查結果統計………………………………………………28 第三節 實證研究與分析……………………………………………48 第五章 結論與建議…………………………………………………………54 第一節 結論…………………………………………………………54 第二節 建議…………………………………………………………55 參考文獻……………………………………………………………………56 附錄一………………………………………………………………………61

Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.

[pt] Incluir o gerenciamento tributário no planejamento da cadeia de suprimentos é fundamental, especialmente no Brasil, onde cada estado pratica sua própria política tributária. Esta dissertação estuda a importância dos custos tributários ao decidir a localização dos centros de distribuição. Foi desenvolvido um modelo de Programação Linear Inteira Mista (PLIM) o qual inclui as oportunidades e restrições criadas pelas políticas tributárias brasileiras, juntamente com as restrições tradicionais em que os custos de implantação, operação e transporte estão incluídos. Especificamente, nos concentramos em sistemas de distribuição que operam em um ambiente interestadual e intermunicipal e onde o Imposto sobre Circulação de Mercadorias (ICMS) se aplica. O modelo de otimização minimiza os custos totais dados pela soma dos custos de distribuição entre fábrica - centros de distribuição - clientes, custos fixos e variáveis das instalações e créditos fiscais cumulativos não recuperados. Ou seja, o modelo considera e calcula para cada caso os custos ou créditos gerados em cada transação devido à aplicação do ICMS. O modelo gerado é por natureza não linear sendo apresentada uma forma de linearização do mesmo. O modelo foi aplicado a uma empresa brasileira que lida com bens não duráveis e atua em todo o país. A solução encontrada propôs a abertura de três novos centros de distribuição, além do já existente, correspondentes a um sistema de distribuição onde são utilizados todos os créditos tributários acumulados decorrentes de transações de ICMS. O valor da economia anual foi de 29 porcento do custo total do sistema de distribuição. / [en] Including tax management in supply chain planning is mandatory, especially in Brazil, where each state practices its own tax policy. This dissertation studies the importance of tax costs upon deciding the location of distribution centers. Was developed a Mixed Integer Linear Programming (MILP) that includes the restrictions and opportunities created by the Brazilian tax policies along with the traditional restrictions where deployment, operating and transportation costs are included. Specifically, we focus on distribution systems that operate within an interstate and inter-municipal environment and where a Goods Circulation Tax (ICMS) applies. The optimization model minimizes the total costs given by the sum of distribution costs between factory - distribution centers - clients, facility fixed and variable costs and non-recovered cumulative tax credits. Thus, the model considers and calculates for each case and transaction the costs or credits resulting from the application of ICMS. The presented model is by nature non-linear and a linearization form of the model is presented. The model was applied to a Brazilian company that deals with non-durable goods and operates in the whole country. The solution found proposed the opening of three new distribution centers, besides the existing one, corresponding to a distribution system where all cumulative tax credits deriving from ICMS transactions are used. The annual saving amount to 29 percent of the distribution system present costs.

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ʼn buitelandse filiaal aan ʼn Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ʼn Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ʼn ander Afrika-land en ʼn nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted