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Dissertations / Theses on the topic 'Mechanism of taxation of income tax'

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Published: 30 May 2022
Last updated: 31 May 2022

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1

Шендерук, Д. С. "Податок на прибуток підприємств: проблеми удосконалення механізму стягнення". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Shenderuk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи оподаткування прибутку підприємств, досліджено еволюцію становлення та розвитку оподаткування прибутку підприємств, розкрито нормативно-правовий механізм стягнення податку на прибуток підприємств в Україні. Проаналізовано фіскальну ефективність податку на прибуток підприємств,визначено роль податку у формуванні доходної бази бюджетів, здійснено розрахунок податку на прибуток на основі аналізу діяльності підприємства. Узагальнено зарубіжний досвід реаліза
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2

MORITA, Keisuke. "Taxpayer, Tax Evader, and Income Taxation." 名古屋大学大学院経済学研究科, 2005. http://hdl.handle.net/2237/10762.

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3

Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported
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4

Selin, Håkan. "Four empirical essays on responses to income taxation /." Uppsala : Department of Economics, Uppsala University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9055.

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5

Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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6

Van, Der Merwe Juanita. "Income Tax Penalties and the Doctrine of Punishment." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29213.

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This dissertation explores the penalty regime provided for in the Tax Administration Act, No 28 of 2011 (‘the Admin Act’), and implementation thereof in certain circumstances and behaviour on the part of the taxpayer. Even though the Admin Act has been in force for some years already, it remains necessary and relevant to explore the penalty regime that is operative to understand and confirm the scope and application thereof in various circumstances. As one discusses the different types of penalties chargeable in terms of the Admin Act it becomes evident how sternly it can be applied. Furthermo
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7

Huang, Zhanyi. "Corporate tax and income taxation : implications for China." Thesis, University of Exeter, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.434356.

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8

Lopez, Daneri Martin Eduardo. "Essays on income taxation and idiosyncratic risk." Diss., University of Iowa, 2012. https://ir.uiowa.edu/etd/3342.

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I study the role of heterogeneity and idiosyncratic risk in Macroeconomics, and their implications on problems of income taxation. In the first chapter, I study the effects of redistributive taxation in an incomplete market economy with heterogeneous agents and idiosyncratic risk. I focus on the role of distortions in labor supply decisions and the interplay of heterogeneity and uninsurable idiosyncratic shocks, conducting the first general equilibrium analysis of a Negative Income Tax (NIT). I show that a NIT is a serious candidate to replace the current income tax in the United States. I fin
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9

Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

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10

Mahuma, Keaobaka Percival. "A group income tax system for South Africa." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17345.

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Bibliography: pages [115]-120.<br>This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable inco
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11

Tabbach, Avraham D. "Criminal behavior, sanctions and income taxation an economic analysis /." The Chicago Working Paper Series Index Social Science Research Network Electronic Paper Collection, 2003. http://ssrn.com/abstract%5Fid=355781.

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12

Espinosa, Sepúlveda Jorge. "Latin American income tax systems and current double taxation agreements." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115595.

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Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.<br>Los sistemas tributarios en América Latina han jugado un rol muy importante com
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13

Bettinger, Pete. "The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act." Thesis, Virginia Tech, 1989. http://hdl.handle.net/10919/44107.

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State income tax laws and their relationship to the federal income tax were surveyed and changes affecting forest landowners since similar research on this subject (1981-82) are discussed. Several previously favorable provisions were eliminated at the federal level. Although the economic situation and research assumptions have changed, the general indications are that many states have implemented provisions which may be considered generally unfavorable to forest landowners. The 1988 federal and state income tax liabilities for hypothetical forest landowners at three personal income level
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14

Neal, Erik J. "Bracket creep and deadweight from California's state income tax, 1958-1977." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FNeal%5FErik.pdf.

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15

Mackenzie, Lara. "Direct income tax and the digital economy." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18047.

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Due to the nature of the digital economy, multi-national entities are able to trade in countries over the internet without a physical presence, they are setting up group structures across the world, housing intellectual property in tax havens and shifting profits between jurisdictions, lowering their group tax rates. This treatise considered the OECD/G20 BEPS Project 2015 Final Report on Action Plan 1 which discusses the nature, risks and proposed options to combat base erosion and profit sharing (BEPS). Although the OECD have made no recommendations in their report many countries have taken a
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16

Szeto, Chung Leung Frankie, and 司徒頌良. "The choice between income and expenditure tax as tax base, with special reference to an public choice approach." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31954418.

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17

Szeto, Chung Leung Frankie. "The choice between income and expenditure tax as tax base, with special reference to an public choice approach." [Hong Kong : University of Hong Kong], 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13705507.

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18

Colley, Robert John. "The Clown's Mistress : income tax evasion : ideal and reality in mid-Victorian Britain relating to the detection of, and punishment for, evading the income tax." Thesis, Aberystwyth University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.248990.

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In the mid-nineteenth century, the assessment of the income tax was entrusted to personnel who were independent of the Board of Inland Revenue and this constitutional division between local and central authority was the corner-stone of the Victorian income tax. It was envisaged that the punishment for evasion, too, should be dealt with essentially at a local level and the statute provided for several different means by which this could be achieved. It soon became clear, however, that such a system was ill-equipped to deal adequately with under- or non-assessment, because the sanctions by which
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19

Amandi, Frank. "Die steuerrechtlichen Beziehungen zwischen der Bundesrepublik Deutschland und Russland nach dem DBA-Russland /." Hamburg : Kovac, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008931678&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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20

Nilson, Don Bruce. "Income taxation of the small business sector in Canada." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24404.

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This thesis examines the impact of taxation on small businesses in Canada. It reviews the relevant economic and taxation literature from a historical perspective to provide appropriate background for policy analysis. Other nations' tax systems are also considered. The key elements of the existing system are examined in order to define the present status and to identify the strengths and weaknesses. The learned proposals of various academics, professionals and other parties are reviewed in order to seek new ideas, comments and criticism on the system. The final chapter defines the author's perc
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21

Garrod, Yashaswini. "Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10562.

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[This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers.
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22

Cruceru, Luiza Brindusa. "Treaty shopping and the abuse of income tax conventions." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83949.

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This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as tools to avoid or minimize the taxation by residents doing business in a foreign jurisdiction. This study analyses a particular strategy using tax treaties known as "treaty shopping." This paper will argue that treaty shopping constitutes an abuse of the tax treaty regime. However, this study rejects the traditional arguments against treaty shopping and proposes a different basis to challenge the legitimacy of this practice and to explain why this strategy constitutes an improper use of tax
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23

Ahn, Joongwoo. "Effects of taxation on household portfolio choice and risk taking /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/7496.

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24

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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25

Sathiga, Stephene. "A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/30656.

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Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees
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26

Xing, Chong, and 邢冲. "The effects of taxation of labor income on strategic asset allocation." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46972316.

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27

Marais, Abrianne. "Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30962.

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The income tax consequences that flow from the assumption of contingent liabilities as part of the sale of a going concern is a contentious matter that continues to frustrate sellers and purchasers. The challenges faced by sellers and purchasers include inherent mismatches between the objects of accounting practice and that of income tax legislation; inconsistent policy formulation by National Treasury (Treasury) and the South African Revenue Service (SARS), and income tax legislation and case law that do not adequately recognise the economic effect of these transactions for sellers and purcha
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28

Mkabile, Nwabisa. "An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017539.

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As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in
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29

Smith, William Nevel. "A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/d1019676.

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The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international prac
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30

Skotidas, Maria. "A historical overview of the development of the trading stock provisions in the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1020829.

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The aim of the treatise was to provide a clear understanding of the changes to the trading stock provisions in the Income Tax Act. Various sections of the Act were covered and case law was reviewed with relevance in relation to this research project in order to gain a deeper understanding of the development of the trading stock provisions, thus bringing together the tax legislation and the case law principles. Emphasis was placed on the development of the trading stock provisions. The conclusion from this was that some of the amendments were merely textual in nature whilst others were driven b
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31

Esterhuizen, Christelle Elleraey, and Schalkwyk C. J. Van. "Income tax nature of reimbursements relating to leasehold improvements." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/15062.

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Thesis (MComm)--University of Stellenbosch, 2011.<br>ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs. A lessee will be entitled to claim an allowance in terms of section 11(g), where expenditure has actually been incurred in pursuance of an obligation in terms of a lease agreement, and the property is used for the production of income. Obstacles arise where the lessee either receives a payment or benefit, in cash or otherwise from the lessor, either as consideration for the lessee to effect the improvem
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32

Salmon, Catherine Anne. "An analysis of the income tax treatment of South African collective investment schemes in securities." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5902.

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Includes abstract.<br>Includes bibliographical references.<br>This dissertation analyses the legal nature of the relationship between a South African collective investment scheme in securities and the investors in such a scheme and on the basis of these findings identifies how the income tax treatment of such schemes differs, in law and in practice, from the tax treatment which would apply in the absence of any specific provisions in the Income Tax Act relating to these parties.
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33

Heeger, Peter John. "A critical analysis of the taxation applicable to South African sports organisations." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25322.

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The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was al
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34

Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.

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The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central
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35

Petersen, Hans-Georg. "Income taxation and the choice of the tax rate schedule : sacrifice principles and "just" tax rates." Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5392/.

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In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with
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36

Correia, Miguel G. "Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2786/.

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Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate groups should be approached as single taxable entities, or whether a separate tax existence should be attributed to corporate group members. The current ambiguity generates a substantial deadweight loss. This study determines what may be the best approach to tax corporate groups, once the perspectives of government and corporate groups are taken into account. The study adopts an interdisciplinary approach, whereby elements, such as market imperfections, the economic, legal and functional nature o
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37

Cebreiro-Gomez, Ana. "Optimal redistributive taxation with factor mobility." Thesis, University of Essex, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390965.

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38

Nkumanda, Nomhle Carol. "The intended or unintended income tax consequences arising from losses on loans : a case study analysis." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/13045.

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Includes bibliographical references.<br>This research will introduce the concept of debt forgiveness and highlight vanous definitions and legal concepts such as prescription, compromise, and other forms of debt relinquishments.
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Van, der Merwe de Vos Wouter. "Taxation of non-residents in South Africa with specific reference to withholding taxes." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21296.

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This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source to a non-resident in respect of interest, royalties and foreign entertainers and sportspersons. The first research objective discusses the alignment of the meaning of words and phrases in both the domestic law of South Africa and Double Tax Agreements (DTA.) The second issue outlines whether the DTA supports the domestic law through the waiving of tax claims in favour of the country of source. In last instance the attribution of income
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Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece." Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.

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41

Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.

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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange.
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Le, Roux Ayesha. "An analysis of the South African income tax legislation in respect of transfer pricing." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/13105.

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Transfer pricing has become a very popular term in South Africa over the last few years, even more so since July 2013 when the Base Erosion and Profit Shifting (BEPS) Action plan was issued by the Organisation for Economic Co-operation and Development (OECD) and G20 (an international forum for the governments and central bank governors from 20 major economies). The OECD and G20 has issued the plan to address the perceived flaws in international tax rules, giving rise to profit shifting. Subsequently, the OECD has issued numerous reports and as a result has updated its 2010 Transfer Pricing Gui
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43

Smit, Jacobus Gideon. "Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85830.

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Thesis (MAccounting)--Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule of the Act, are complex and share dealers should approach the tax consequences of share dealing profits with caution. The objective of the assignment was to ensure that the share dealing profits of share dealers (who transact on revenue account) are taxed correctly, with specific reference to the interaction between
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44

Burns, Sarah K. "Strategic Responses to Tax and Transfer Policy: Welfare Competition, Tax Competition and the Elasticity of Taxable Income." UKnowledge, 2013. http://uknowledge.uky.edu/economics_etds/12.

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My dissertation consists of three essays focused on identifying the strategic responses of governments and individuals following changes in the tax and transfer system. Two essays contribute to the literature on fiscal competition, focusing on state level polices aimed at redistributing income. A third essay contributes to the literature estimating the responsiveness of individual’s incomes to changing marginal tax rates. A better understanding of these responses contributes to our ability to design an optimal tax and transfer system in a federalist nation. In essay 1 I employ a spatial dynami
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45

James, Simon Robert. "Taxation and economic decisions : tax administration, policy and reform, with special reference to self-assessment for income tax." Thesis, Leeds Beckett University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243659.

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This thesis focuses on two case studies in order to provide evidence relating to the central hypothesis that effective policy analysis can require a wider approach than that offered by Economics alone and that an interdisciplinary analysis can lead to further insights into the relevant issues. The main case study involves self-assessment for income tax. It is argued that a cost-benefit type study of current administrative and compliance costs is insufficient to analyse the desirability of operating a self-assessment system. The work that follows therefore analyses the UK tax system and its adm
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46

Sankarasubramanian, Lakshminarayanan. "The impact of personal taxes on two areas in the theory of financial markets." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27524.

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This thesis considers the impact of taxation on two problems in the theory of financial markets. The first paper deals with the optimal choice of debt made by value-maximising firms. We consider a one-period world with personal and corporate taxation and distinguish between the repayment of principal and the payment of interest on corporate debt. It is shown that at optimum, a value-maximising firm may choose to issue multiple debt contracts with differing seniorities. In addition, the impact of a change in the tax rates (corporate or personal) on the optimum level of debt is seen to be ambigu
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47

Buckley, Ryan. "Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10270.

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Inludes bibliographical references.<br>The word "royalty" is used in South Africa's Income Tax Act No. 58 of 1962 ("TA") at various points. Although there is a general understanding on the meaning of a royalty, there is no official definition for this term which can be used throughout the ITA. Section 35 of the ITA provides the strongest guidance of what a royalty is. However, this section applies to royalties and similar payments.
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48

Steenkamp, Lee-Ann. "A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10783.

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49

Severo, Tiago Pedroso. "Education, preferences for leisure, and the optimal income tax schedule." reponame:Repositório Institucional do FGV, 2006. http://hdl.handle.net/10438/81.

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Made available in DSpace on 2008-05-13T13:16:13Z (GMT). No. of bitstreams: 0 Previous issue date: 2006-05-10<br>Recent advances in dynamic Mirrlees economies have incorporated the treatment of human capital investments as an important dimension of government policy. This paper adds to this literature by considering a two period economy where agents are di erentiated by their preferences for leisure and their productivity, both private information. The fact that productivity is only learnt later in an agent's life introduces uncertainty to agent's savings and human capital choices and makes
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50

Lye, Victor. "Taxation of international interest income flows : the case of the Australian interest withholding tax /." Title page, contents and overview only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ecl984.pdf.

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