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Dissertations / Theses on the topic 'Income Tax, United States, 1914'

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Published: 28 July 2024

Last updated: 31 July 2025

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1

Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo

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2

Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.

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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period

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3

Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized

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4

Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.

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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle

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5

Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay

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6

Ortiz, Dennis S. "The Home Mortgage Interest Deduction for Federal Income Tax: A Federalist Perspective." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2615/.

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The debate over federal income tax treatment of home mortgage interest (HMI) has largely overlooked an important, and possibly unintended political and economic consequence of our federal income tax system. The distribution of the for home mortgage interest deduction tax benefit across states is a possible missing consideration. Specifically, this study offers a federalist1 perspective on the federal income tax benefit from the deduction for HMI - one of the largest personal federal tax expenditures on the books. This dissertation analyzes current national political rhetoric from a federalist

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7

Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabiliti

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8

Antenucci, Joseph William. "An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-171754/.

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9

Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.<br>Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.

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10

Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr

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11

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the i

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12

Young, Benjamin R. "Borrowing the Sun: The Reinvention of Federal Solar Tax Policy: A Proposal for Revisions to Existing United States Federal Tax Incentives for Residential Solar Installations." Walsh University Honors Theses / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=walshhonors1587667952109946.

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13

Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.

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The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).

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14

McClure, Ronnie C. (Ronnie Clyde). "The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331639/.

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Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax R

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15

Barrett, Kevin Stanton. "Charitable giving and federal income tax policy : additional evidence based on panel-data elasticity estimates /." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-07282008-135657/.

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16

Hall, Bethane Jo Pierce. "An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332080/.

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One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

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17

Behrman, Nisha. "Changing the Character of the City: The History of the Section 8 Housing Voucher Program and the Low-Income Housing Tax Credit in Los Angeles." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1853.

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This thesis explores the shifting dynamics in low-income housing policy between the federal government and local stakeholders in Los Angeles from the early 1930’s to the end of the 1980’s. In particular, it examines the introduction and implementation of two of the federal government’s largest low-income housing programs: the Section 8 Housing Choice Voucher Program and the Low Income Housing Tax Credit. Many analyses of low-income housing policy in Los Angeles focus mainly on local tensions and power dynamics. This thesis seeks to build on this literature by arguing that shifts at the federal

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18

Ramirez, Karen. "Can Changes to Tax Policy Have an Impact on a Shrinking Middle Class? : An explorative and comparative case study of changes to tax policy in Sweden and the United States." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-385750.

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19

Prebble, Zoë, and John Prebble. "Comparing the General Anti-avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part II)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123114.

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This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the influence of the Court of Justice of the European Union and the case Cadbury Schweppes in establishing anti-avoidance rules in member States of the European Union and the application of Business Purpose Doctrine in the United States of America and the United Kingdom.<br>El presente artículo compara y analiza la manera en que los Estados miembros de la Unión Europea, los Estados Un

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20

Paichlová, Tereza. "Komparace daňové konkurence a harmonizace zdanění příjmů mezi vybranými státy Spojených států amerických a vybranými státy Evropské unie." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10528.

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Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.

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21

Doubravová, Lucie. "Daň z příjmů fyzických osob v České republice a Spojených státech amerických." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264584.

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This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United Sta

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22

Wen-Fu, Chuang, and 莊文甫. "The Study Of Income Tax Avoidance Of United States." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/31864453060778080988.

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碩士<br>國立中正大學<br>財法所<br>96<br>Abstract Chapter 1 This article attempts to provide a clear vision of structure of federal income tax in United States. First,this article, try to illustrate the cause of income tax avoidance and draw the line between legitimate tax minimization and illegitimate tax avoidance . Second, this article try to deal with a worldwide issue:the tension between textualism and purposivism in tax law constrution ,and to find a way to harmonize it . Third , this article illustrates two judicial anti-avoidance doctrines applied in U.S courts ab

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23

Tomlinson, Shelly-Ann. "A consumption tax versus a federal income tax in the United States." 2007. http://purl.galileo.usg.edu/uga%5Fetd/tomlinson%5Fshelly-ann%5Fr%5F200708%5Fllm.

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24

Stuntz, Lori Elizabeth 1979. "Essays on taxation." Thesis, 2007. http://hdl.handle.net/2152/3319.

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This dissertation contains three chapters that examine various behavioral responses to statutory tax policies. In the first chapter, I develop a framework to estimate the impact of the marriage tax on the likelihood of marriage that incorporates into one analysis all four distinct household alternatives: single, cohabit, married, and separated. This is in contrast to previous works that consider only one of three separate choices. Using data from the March CPS from 1989-1999, I estimate a bivariate probit model and find that the marriage tax has a small, but significant, effect on the likeli

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25

Bird, Edward J. "Tax-transfer policy and income uncertainty a nonparametric analysis of households in the United States and Western Germany /." 1991. http://catalog.hathitrust.org/api/volumes/oclc/25378537.html.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1991.<br>Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 223-230).

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26

Wolf, Jake Alexander. "Changes in Income Inequality Under Democratic and Republican Governors." Thesis, 2015. http://hdl.handle.net/1805/10092.

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Indiana University-Purdue University Indianapolis (IUPUI)<br>I examined a panel of all 50 states over a period of 30 years between 1981 and 2010, estimating a random effects model to examine the relationship between the party of a state’s governor and changes in pretax and transfer income inequality. Though the literature has quite consistently shown that income inequality increases more quickly under Republican governors or when policies favored by Republicans are implemented, I find no evidence to support this, though this is perhaps because I did not allow a long enough lag time for new po

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27

Machýčková, Hana. "Komparace právní úpravy daně z příjmů fyzických osob v České republice a Spojených státech amerických." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-310972.

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The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this

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28

Van, Wyk Talita Cornelia. "Critical analysis of the taxation of South African employees working abroad." Diss., 2012. http://hdl.handle.net/2263/23049.

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Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislatio

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