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Dissertations / Theses on the topic 'Reforming a tax policy'

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Published: 2 June 2025

Last updated: 31 July 2025

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1

Bogue, Kelly Ann. "Precarious social housing : reforming policy, changing culture : an ethnographic case study of the impact of the 'Bedroom Tax'." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/precarious-social-housing-reforming-policy-changing-culture-an-ethnographic-case-study-of-the-impact-of-the-bedroom-tax(51e82538-d040-4a42-acc6-23d0a2c43f52).html.

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Through an ethnographic case study of one housing estate, this study explores the impact of the ‘Bedroom Tax’ on 31 social housing tenants. The research was motivated by three central questions: what impacts is the Bedroom Tax having on individuals and households? How is the policy rationalised? And, what impact is it having at the neighbourhood level? Previous research has shown the policy to be negatively impacting; financially, physically and psychologically. This study builds upon previous studies in highlighting how the increasing precariousness of social housing is producing housing inse

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2

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

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3

Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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4

Silvério, Ana Margarida Mendes. "Tax policy and entrepreneurial activity." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12614.

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Mestrado em Finanças<br>Esta dissertação analisa o impacto da política dos benefícios fiscais para as regiões do interior em Portugal. Mais especificamente, avaliamos o efeito desta mudança de política na entrada de novas empresas e em duas características regionais sócio-demográficas: taxa de natalidade e taxa de divórcio. Estudos anteriores sugerem que a redução de impostos aumenta a rendibilidade das empresas e, portanto, a entrada de novas empresas. Também sugerem que em períodos de prosperidade económica, as condições de vida melhoram e a taxa de divórcio aumenta, enquanto que não há ev

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5

Boyer, Rob. "Innovations in tax thinking| Applying history and creativity to Kansas tax policy." Thesis, Georgetown University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10103259.

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<p> Throughout history there have been taxes. As Supreme Court Justice Oliver Wendell Holmes famously said in 1904, “Taxes are what we pay for civilized society.” From the recorded writings of the earliest civilizations to the front page of today’s newspapers, taxes have been core to human existence. Governments require revenue. In the earliest civilizations governments raised revenue to fight wars and defend their citizens. Taxes were used to build roads, ports, and fortresses. As the world economy expanded, taxes were used to promote economic development, build factories, a

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6

Casimir, Schiller Apollinaire. "The channels of investment tax policy /." Online version via UMI:, 1997.

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7

Matovu, John Mary. "Tax policy reforms and household welfare." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365574.

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8

Tang, Cheuk-wai Anthony, and 鄧卓諱. "Tobacco tax policy in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B50257584.

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9

Rosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.

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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2015.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).<br>his thesis presents a three part methodology fo

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10

Bruhn, Miriam, and Jan Loeprick. "Small Business Tax Policy, Informality, and Tax Evasion - Evidence from Georgia." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4307/1/SSRN%2Did2500783.pdf.

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Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro businesses increased the number of newly registered formal firms by 18-30 percent below the eligibility threshold during the first year of the reform, but not in subsequent years. The analysis does not find an effect of the new tax regime for small businesses on formal firm creation in any year. Polic

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11

Deniz, Mustafa. "Reforming The European Union Budget: A Social Constructivist Policy Approach." Phd thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612606/index.pdf.

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The budget of the European Union has accomplished a significant role for European integration in the history of the Union. However, it has not resulted into anticipated developments compatible with the Union&rsquo<br>s institutional policy reform process in the last decades. The budget has emerged as a consequence of path dependent developments in its historical progress, which has dragged the European Union to a critical stage. It is rather challenging for the Union now to sustain the current structure of the budget, since it exposes some disadvantages to continue with this structure in an en

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12

Donato, Francis A. "Reforming health care through managed care." Instructions for remote access. Click here to access this electronic resource. Access available to Kutztown University faculty, staff, and students only, 1995. http://www.kutztown.edu/library/services/remote_access.asp.

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Thesis (M.P.A.)--Kutztown University of Pennsylvania, 1995.<br>Source: Masters Abstracts International, Volume: 45-06, page: 2939. Abstract precedes thesis as [1] preliminary leaf. Typescript. Includes bibliographical references (leaves 91-92).

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13

Armelius, Hanna. "Distributional side effects of tax policies: an analysis of tax avoidance and congestion tolls /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Uppsala universitet, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-4636.

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14

Howieson, Cathy. "Reforming designs : education and training in Scotland and Higher Still." Thesis, University of Edinburgh, 2008. http://hdl.handle.net/1842/3308.

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This thesis is concerned with the organisation of education and training systems and the extent to which their design may challenge or reinforce social inequalities. In modern societies, people’s life chances are inextricably linked to the education they are able to access and the knowledge and skills (typically manifested through formal qualifications) they acquire, thus how countries organise their education and training systems is of fundamental importance in determining the opportunities available to its citizens and to their life chances. The specific focus of the thesis is on the design

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15

Klautke, Tina. "Tax policy, corporations, and capital market effects /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000259487.

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16

Luthi, Eva. "Tax competition: dynamic policy and empirical evidence." Doctoral thesis, Universitat Pompeu Fabra, 2010. http://hdl.handle.net/10803/7421.

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This thesis studies tax competition from both a theoretical and an empirical point of view. In chapter 1 we develop a dynamic two-country optimal taxation model to study tax competition. We find that tax competition is costly and that the equilibrium with tax competition differs remarkably from the first-best outcome in a fiscal union, both during transition and in the long run. In chapter 2 we empirically test the relationship between taxation and agglomeration economies. In the presence of agglomeration economies firms are less sensitive to changes in tax rates, and therefore capital tax com

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17

Zhong, Litao. "Domestic tax policy and international joint ventures /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1240702271&sid=5&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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18

Shan, Hui Ph D. Massachusetts Institute of Technology. "Tax policy, housing markets, and elderly homeowners." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/43728.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2008.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references.<br>This dissertation consists of three essays studying the impact of tax policy on housing markets and elderly homeowners. Chapter One examines the potential lock-in effect of capital gains taxation on home sales, using the Taxpayer Relief Act of 1997 (TRA97) as a policy instrument. Before 1997, homeowners were subject to capi

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19

Engelhardt, Gary Vincent. "Down payments, tax policy, and household saving." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12626.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 1993.<br>Title as it appears in the Feb. 1993 MIT Graduate List: Down payments, house prices, and saving for home purchase.<br>Includes bibliographical references (leaf 116).<br>by Gary Vincent Engelhardt.<br>Ph.D.

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20

Kohl, Miriam, and Philipp M. Richter. "Unilateral Tax Policy in the Open Economy." Technische Universität Dresden, 2021. https://tud.qucosa.de/id/qucosa%3A75959.

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This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international trade. We set up a general equilibrium trade model with heterogeneous agents allowing for country asymmetries. We show that under international trade compared to autarky, a unilateral tax increase leads to a less pronounced decline in aggregate real income in the reforming country, while income inequality is reduced to a larger extent for sufficiently small initial tax rates. We highlight as a key mechanism a tax-induced reduction in the market size of the reforming country r

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21

Truscott, Philip. "A pluralist model of tax-benefit policy." Thesis, University of Surrey, 1989. http://epubs.surrey.ac.uk/848134/.

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In order for a pluralist democracy to function well it is necessary that the means to bring forward policy proposals should be dispersed widely among a variety of political parties, pressure groups, and institutions. The goal of this thesis is to define and solve the problems of creating a computer model of tax-benefit policy suitable for a pluralist society. Computer modelling of tax-benefit policies poses two serious problems. Firstly, can such computer models be sufficiently easy to use so that non-experts can use them without the need for computer specialists? Secondly, can they be flexibl

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22

Mussared, Catherine. "Economic tools in environmental policy : carbon tax and Australia's greenhouse policy /." Title page, table of contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09ENV/09envm989.pdf.

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23

Ellis, Joseph Michael. "Flat Tax Revolution?: Policy Change and Policy Diffusion in Eastern Europe." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/94739.

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Political Science<br>Ph.D.<br>Why have Eastern European states adopted flat tax policies? That is what this dissertation answers. This is a curious development given that flat tax policies were noticeably absent from the landscape of most of the world, including Eastern Europe. Fives cases of adoption are examined, including Estonia, Latvia, Lithuania, Slovakia and the Czech Republic. I argue that two simultaneous processes occur in Eastern Europe that makes adoption viable. First, at the domestic level, the idea of the flat tax is held in esteem by a number of actors, specifically: elite carr

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24

Leach, Barbara Clare. "From policy process to policy impact : policy instruments for sustainable waste management." Thesis, University of Birmingham, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.368993.

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25

Rangaraju, Sandeep Kumar. "THE MACROECONOMIC EFFECTS OF TAX NEWS." UKnowledge, 2015. http://uknowledge.uky.edu/economics_etds/17.

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This dissertation explores the effect of tax news on national and state-level economic activity. In the first chapter, I explore the effect of tax news on state economic activity. I estimate a factor-augmented vector autoregression (FAVAR) model, which allows us to consider the possibility that unobserved regional factors --such as credit and fiscal conditions-- might be relevant for modelling the dynamic response of aggregate and state-level economic activity. Tax news is identified as a shock to the implicit tax rate, measured by the yield spread between the one year tax-exempt municipal bon

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26

Choi, Sengeun. "Three essays on tax policy, wealth, and entrepreneurship." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.

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27

Harris, Jeannie E. "Tax expenditures : report utilization by state policy makers /." Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-06062008-172057/.

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28

McCluskey, William James. "Property tax policy, systems, reform and appraisal techniques." Thesis, University of Ulster, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287135.

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29

Bodine, William D. "Impacts of property tax policy on Illinois farmers." Thesis, Kansas State University, 2013. http://hdl.handle.net/2097/16921.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Allen M. Featherstone<br>Since 1977, the State of Illinois has used a use-value method of assessing farmland for property taxes. The method establishes farmland value by determining a five year average of net income from the land that is capitalized using a five year average interest rate. Other real estate in Illinois follows a different procedure for assessment. For example, residential property is assessed at one-third of its market value. The differences among the methods of assessment for farmland and other types of rea

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Nekrasenko, L. "Population health and environmental tax policy in Ukraine." Thesis, Sumy State University, 2016. http://essuir.sumdu.edu.ua/handle/123456789/45334.

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Power engineering today is the most vulnerable point of Ukraine economy. Energy Strategy of Ukraine aims to increase the share of domestic fossil fuels in the energy balance of the country to 91.8% until 2030 (Energy Strategy of Ukraine till 2030). High dependence Ukrainian industry on fossil fuels leads to significant industrial and transport emissions. The carbon dioxide CO2, carbon monoxide CO, nitrogen oxides NO, NO2, sulfur dioxide SO2 and hydrocarbons are discharged into the air as a result of combustion are. The largest contribution to greenhouse gas emissions by economic sector

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31

Shi, Han. "Essays on the Tax Policy and Insider Trading." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6759.

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In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertisingi,t (ADVGPi,t), the firm

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32

Leung, Lun-cheung. "An analysis of excise taxation policy in Hong Kong." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13762151.

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33

Briganti, Federica <1991&gt. "Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8917/1/TesiFinaleDaCaricarePDF.pdf.

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The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market and the role of customs duties as EU’s own resources. Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on customs law enforcement has not been adequately developed. In this regard, the role of Member States is still of crucial importance since the enforcement of EU customs law is almost entirely lef

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34

Evers, Lisa Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Evers, Lisa [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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36

Belo, Daniel Filipe Tiago. "Tax policy stance over the business cycle: evidence from Europe." Master's thesis, NSBE-UNL, 2014. http://hdl.handle.net/10362/11524.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics<br>We contribute to the literature addressing the cyclical behavior of tax policy. Most recent studies have relied on tax revenues and adjusted measures of tax collections to analyze this issue. We argue that such methodology is insufficient to characterize tax policy cyclicality, as tax revenues move endogenously with the business cycle. Consequently, this topic is revisited by making use of the policy instrument, tax rate, as opposed to the pol

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37

Mnzava, Imanueli Daniel. "How corporate tax affects leverage, leasing and systematic risk : evidence from the UK corporation tax reform of 1984." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21207.

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This thesis investigates the impact of corporation tax on leverage, systematic risk and leasing by using the changes in corporation tax effected through the corporation tax reform of 1984. I also investigate whether there was any relationship between ownership structure of a firm and its response to the 1984 reform. Whereas theoretical models suggest that corporation tax influences corporate financial policy, extant empirical findings provide inconclusive evidence to support the tax theories of capital structure. The inconclusive findings from earlier studies are attributable to the methodolog

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Foster, John M. "Voter Ideology, Tax Exporting, and State and Local Tax Structure." UKnowledge, 2012. http://uknowledge.uky.edu/msppa_etds/2.

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State and local governments play an important role in financing and delivering public services in the United States. In 2008, state and local governments collected 57 percent of total federal, state, and local revenue (Urban Institute and Brookings Institution, Tax Policy Center, 2009). The decentralization of fiscal responsibility has enabled a high degree of variation in state and local tax structures to emerge. This dissertation presents two empirical studies that extend the positive literature on state and local tax policy. The extant literature contains evidence of a direct relationship b

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Carriedo, Lutzenkirchen A. A. "A policy analysis of the 2014 Mexican soda tax." Thesis, London School of Hygiene and Tropical Medicine (University of London), 2018. http://researchonline.lshtm.ac.uk/4648204/.

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Introduction: Mexico’s prevalence of adult overweight and obesity is 72.5%, and 34.4% for school children. Mexico has one of the highest consumption of sugar-sweetened beverages globally. In 2012, during the transition to a new President, a new obesity strategy was proposed and developed. As part of this policy, a soda tax was implemented in Mexico in January 2014. The aim of this thesis is to explore how the soda tax emerged as a policy issue in Mexico and how stakeholders influenced its development and implementation. Methods: Thirty-three semi-structured elite interviews were conducted with

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40

Walsh, Mark James. "Strategic political positioning and tax policy : recent VAT policy changes in Canada and Germany." Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/5504.

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During the twenty-first century, why have some welfare state governments shifted their tax system towards a greater dependence upon consumption taxes, while other governments have chosen to move away from this dependence? This paper addresses that question by examining the contemporary politics of taxation in Canada and Germany. It analyzes what causes a government to choose employ specific tax policy instruments. This paper contends that, if a government is insecure and in need of enlarging its support base, it will largely ignore fiscal policies that predominantly focus on improving aggregat

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Bach, Stefan. "Empirical studies on tax distribution and tax reform in Germany." Thesis, Universität Potsdam, 2010. http://opus.kobv.de/ubp/volltexte/2012/6028/.

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This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income taxation at the individual level, in particular with respect to the top incomes. It is based on an integrated micro data file of household survey data and income tax statistics, which captures the entire income distribution up to the very top. Despite substantial tax base erosion and reductions of top tax ra

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Oliphant, Joel J. "Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ53118.pdf.

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Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.

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The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The obje

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Simmler, Martin [Verfasser]. "Tax policy and firms' financing and investment decision / Martin Simmler." Berlin : Freie Universität Berlin, 2013. http://d-nb.info/1032559128/34.

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Sanchez, Omar. "The political economy of tax policy in Chile and Argentina." Thesis, University of Oxford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.419110.

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Ingles, David James. "Options for reforming the interaction of tax and social security in Australia." Phd thesis, 2002. http://hdl.handle.net/1885/146208.

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Nakamba-Kabaso, Pamela Mambwe. "Reforming the value added tax in Zambia." Thesis, 2011. http://hdl.handle.net/10539/9626.

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This study analyses the reform of value added tax (VAT) in Zambia. It does so by firstly, empirically establishing who pays VAT and secondly by investigating the economic impact of broadening the VAT base. Two options on reforms to broaden the VAT base are considered using a computable general equilibrium model which specifies a VAT with rebates. These are: (a) broadening the VAT base to all sectors and (b) broadening the VAT base to the agricultural sectors except the maize sector which is the source of the country’s staple. The results in general suggest that VAT is mildly regressive.

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Blundell, Richard. "Reforming our tax and welfare system [audiorecording]." 1997. http://hdl.handle.net/2429/12804.

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Item consists of a digitized copy of an audio recording of an E.S. Woodward Lecture delivered at the Vancouver Institute by Richard Blundell on March 22, 1997. Original audio recording available in the University Archives (UBC AT 2013). Also included is a PDF copy of the edited lecture that appeared in "The Vancouver Institute: an experiment in public education" Peter Nemetz (ed).

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Taylor, Michael Brendan. "Tax policy and tax avoidance : the general anti-avoidance rule from a tax policy perspective." Thesis, 2006. http://hdl.handle.net/2429/18338.

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From a tax policy perspective, tax avoidance creates serious problems by undermining the key objectives and features of a good tax system. Therefore, most advanced tax systems attempt to restrain abusive tax avoidance. The General Anti-Avoidance Rule (the "GAAR") is the primary Canadian control on tax avoidance in the income tax context. Despite the presence of a statutory GAAR, however, Canadian tax law struggles to clearly and consistently identify abusive tax avoidance and to distinguish it from legitimate tax mitigation. In this thesis, the author proposes a theoretical framework for ident

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Pien, Tzu-Hsuan, and 卞資媗. "The Impact of Tax-reforming Policies on Dividend Payments of Companies." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/05915804449632274757.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>104<br>This study aims to explore the impact of the implementation of tax reform in recent years on the dividend policy of companies, and further divide samples into groups to compare the different impacts caused by the implementation of the tax reform on groups under high/low foreign shareholding, director and supervisor shareholding, and research and development expenses. Empirical studies showed that, in overall, reducing corporate income tax rate has caused significant increase of dividend payments of companies. In 2014, the dividends of companies were increase

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