Thesis (Ph. D.)--University of Hong Kong, 1999. / Includes bibliographical references (leaves 121-131).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1985. / Typescript (photocopy). Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves l9l-l99).

Thesis (Ph. D.)--Georgia State University, 2006. / Ernest R. Larkins, committee chair; Fred A. Jacobs, Detmar W. Straub , Sally Wallace, committee members. Electronic text (100 p.) : digital, PDF file. Description based on contents viewed Aug. 9, 2007. Includes bibliographical references (p. 78-85).

Thesis (M.Com.(Taxation)) -- University of Pretoria, 2009. / Summary in English and Afrikaans. Includes bibliographical references.

South Africa’s youth unemployment figure ranks among the worst in the world and is one of the country’s major macro-economic challenges. Research identified the most significant cause of youth unemployment as being the high cost of labour in relation to the level of productivity by the youth of the country. The government is consequently attempting to reduce the cost of labour by means of the Employment Tax Incentive Act which subsidises employers for appointing new workers below the age of 29. The study reviewed international research performed on similar globally implemented incentive programmes, which established that the majority of wage subsidy programmes do not appear to have a net positive impact on the longer-term employability of the participants in these incentives. This was found to be particularly so in the case of developing countries, such as South Africa. The interaction between the Employment Tax Incentive Act (No 26 of 2013) and the proposed Special Economic Zones Bill was also evaluated by reviewing international research on geographically targeted wage subsidies. The research identified that incentives tied to the number of new jobs created within targeted areas are able to raise employment levels within those areas. However, the increased levels of employment within targeted areas are frequently offset by the consequent decreases in employment levels in surrounding areas, resulting in an absence of net impact. The study also found that when geographically targeted wage subsidies are used in conjunction with other forms of business incentives, existing establishments are, resultantly, at a competitive disadvantage. This causes business closures and loss of employment, which once again neutralises the positive effects of the new employment opportunities created by the subsidy. In the study, it was established that wage subsidies, such as those proposed by the Employment Tax Incentives Act, are probably not the answer to raising employment levels. Furthermore, the Employment Tax Incentives, used in conjunction with the proposed Special Economic Zones Bill, are also unlikely to yield any significant increase in employment levels in these specific zones. Recommendations were made for future research relating to international experience with other forms of active labour market programmes and the outcome of the Employment Tax Incentives, on the country’s employment levels, when actual data and statistics become available. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

South Africa’s youth unemployment figure ranks among the worst in the world and is one of the country’s major macro-economic challenges. Research identified the most significant cause of youth unemployment as being the high cost of labour in relation to the level of productivity by the youth of the country. The government is consequently attempting to reduce the cost of labour by means of the Employment Tax Incentive Act which subsidises employers for appointing new workers below the age of 29. The study reviewed international research performed on similar globally implemented incentive programmes, which established that the majority of wage subsidy programmes do not appear to have a net positive impact on the longer-term employability of the participants in these incentives. This was found to be particularly so in the case of developing countries, such as South Africa. The interaction between the Employment Tax Incentive Act (No 26 of 2013) and the proposed Special Economic Zones Bill was also evaluated by reviewing international research on geographically targeted wage subsidies. The research identified that incentives tied to the number of new jobs created within targeted areas are able to raise employment levels within those areas. However, the increased levels of employment within targeted areas are frequently offset by the consequent decreases in employment levels in surrounding areas, resulting in an absence of net impact. The study also found that when geographically targeted wage subsidies are used in conjunction with other forms of business incentives, existing establishments are, resultantly, at a competitive disadvantage. This causes business closures and loss of employment, which once again neutralises the positive effects of the new employment opportunities created by the subsidy. In the study, it was established that wage subsidies, such as those proposed by the Employment Tax Incentives Act, are probably not the answer to raising employment levels. Furthermore, the Employment Tax Incentives, used in conjunction with the proposed Special Economic Zones Bill, are also unlikely to yield any significant increase in employment levels in these specific zones. Recommendations were made for future research relating to international experience with other forms of active labour market programmes and the outcome of the Employment Tax Incentives, on the country’s employment levels, when actual data and statistics become available. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2015

published_or_final_version / Business / Doctoral / Doctor of Philosophy

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to go from unemployment to, at least, part-time work. In this paper we try to analyze the extensive margin labor supply effects of the Swedish earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well as the resulting average tax rate, is a function of the municipality of residence and income if working. However, throughout the analysis we find placebo effects that are similar in size to the estimated reform effects. In addition, the results are sensitive with respect to how we define employment, which is especially true when we analyze different subgroups such as men and women, married and singles. Our conclusion is that the identifying variation is too small and potentially endogenous and that it is therefore not possible to use this variation to perform a quasi-experimental evaluation of the Swedish EITC-reform.

Thesis (Ph. D.)--University of Texas at Austin, 1998. / Includes bibliographical references (leaves 103-104). Available also in a digital version from Dissertation Abstracts.

Tax incentives have been used by countries to stimulate foreign investment. Few countries doubt the effectiveness of tax incentives. Canada and Indonesia are among the many countries that offer tax incentives to attract investors. While Canada has a long history of using tax incentives to foster the development of the Alberta oil sands, Indonesia is just embarking on this strategy, especially in promoting foreign investment in remote areas. Drawing on the Canadian development of the Alberta oil sands, this thesis asks what lessons Indonesia can learn from that experience in relying on tax incentives to develop the industry. This thesis acknowledges that there are many important differences between Canada and Indonesia. Since most countries speak of using tax incentives to finance their petroleum industries, it is worth examining at least one instance of that strategy and see whether Indonesia can extract any thing of value from this examination.