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Dissertations / Theses on the topic 'Tax equity'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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2

Melendez, Paul Louis. "Do Education Tax Credits Improve Equity?" Diss., The University of Arizona, 2009. http://hdl.handle.net/10150/194044.

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In 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, th

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3

Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i

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4

Coulter, Ken. "The efficiency and equity of a substitution of an Alberta sales tax for the provincial income tax." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0016/MQ55140.pdf.

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5

Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit

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6

Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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7

Cramer, Lowell James. "An after tax economic analysis of home equity conversion for the elderly." FIU Digital Commons, 1994. http://digitalcommons.fiu.edu/etd/2654.

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The FHA program to insure reverse mortgages has brought additional attention to the use of home equity conversion to increase income to the elderly. Using simulation, this study compares the economic consequences of the FHA reverse mortgage with two alternative conversion vehicles: sale of a remainder interest and sale-leaseback. An FHA insured plan is devised for each vehicle, structured to represent fair substitutes for the FHA mortgage. In addition, the FHA mortgage is adjusted to allow for a 4 percent annual increase in distributions to the homeowner. The viability of each plan for the hom

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8

Pulido, Matilde Maia Mendes. "Corporate tax avoidance and ex ante equity cost of capital in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13106.

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Mestrado em Finanças<br>A presente dissertação pretende analisar a relação entre o nível de planeamento fiscal e o custo de capital ex ante na Europa, tendo em consideração as características específicas de cada país dado o contexto de maior concorrência fiscal entre empresas. Os resultados obtidos mostram que os investidores têm uma percepção diferente sobre o nível de planeamento fiscal praticado consoante a evolução deste. A análise realizada evidencia que à medida que o nível de planeamento fiscal adoptado aumenta de um nível baixo (low tax avoidance) para um nível mais elevado (high tax a

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9

Doidge, Stephen. "The tax treatment of receipts and accruals arising from equity option contracts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1007921.

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In this thesis the tax treatment of equity option contracts is examined. The writer gives an overview of the derivatives market in general and discusses the nature and effect of equity options in detail. Limited amendments have been made to the South African Income Tax Act No 58 of 1962 ('the Act') since the emergence of derivative instruments and at present only three types of derivative instruments are recognised: forward exchange and option contracts relating to forward exchange, interest rate swaps based on notional capital amounts and option contracts. Other than section 241 of the Act wh

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10

Mayer, Sarah. "Étude des obstacles à l’équite et à l’efficacité du système fiscal français." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020033/document.

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La France, de même que tous les pays développés à économie de marché, possède une fiscalité élaborée et complexe, faite d’un grand nombre de prélèvements obligatoires. Le législateur poursuit, dans la détermination de sa politique fiscale, plusieurs objectifs. Au premier rang de ces objectifs figurent notamment l’efficacité et l’équité. Ces finalités de l’impôt obéissent à des logiques différentes, et peuvent parfois s’avérer contradictoires. Le système fiscal français parvient-il à atteindre ces objectifs? Divers concepts et situations – par exemple les niches fiscales et l’optimisation fisca

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11

Kirk, Brian L. "The effects of the outstanding schools act on adequacy, equity, and property tax /." free to MU campus, to others for purchase, 1996. http://wwwlib.umi.com/cr/mo/fullcit?p9720546.

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12

Verret, Jill Evancho. "Property Tax Limitations, School District Revenues, and Equity| Analyses of Pennsylvania's Act One." Thesis, The George Washington University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13421854.

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<p> Voters’ hatred of the property tax has led to the enactment of tax and expenditure limitations (TEL) in most states (Brunori, Bell, Cordes, and Yuan, 2008; Sokolow, 1998). Past research suggests that TELs have consequences for school districts, such as reductions in revenue and expenditures, and that these effects may be felt disproportionately by districts that are less able to adapt, such as poorer districts (Figlio, 1998; Joyce and Mullins, 1996; Downes and Figlio, 1999; Mullins, 2004; Wallin and Zabel, 2011; Della Sala and Knoeppel, 2014; Arsen, DeLuca, Ni, and Bates, 2016; Stein

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13

Krause, Marko Volker. "Asset pricing under tax rate uncertainty." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/107135/1/Marko%20Volker_Krause_Thesis.pdf.

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This thesis contributes to explaining the effects of tax rate uncertainty on asset pricing. It uses real business cycle models with and without endogenous investments to conduct numerical experiments assuming different stochastic processes for the tax rate on dividends. It turns out that taxes on dividends can partly explain the equity premium. However, the magnitude of the effect of tax rate uncertainty on asset pricing depends very much on modelling assumptions such as endogeneity of investments. Furthermore, effects through tax capitalization and tax redistribution have substantial effects

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14

Kumar, Ajay. "International tax coherence : a development perspective." Thesis, University of Manchester, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.634886.

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This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importa

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15

Vosslamber, Robert John. "Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891 to 1984." Thesis, University of Canterbury. Accounting and Information Systems, 2010. http://hdl.handle.net/10092/4148.

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Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its

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16

Kiernan, Bruce. "Equity capital for affordable housing : a systems view of the housing tax credit industry." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/67428.

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17

Alexander, Phyllis. "Owner-occupied housing taxation : an equity evaluation of the UK and US tax systems." Thesis, Bournemouth University, 2012. http://eprints.bournemouth.ac.uk/20682/.

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This research identifies and quantifies horizontal and vertical inequities resulting from selected owner-occupied housing tax policies though micro-simulation. The simulations are spread sheet constructions underpinned by the respective UK and US tax systems. Within each country-specific simulation case families are established varying with regard to income levels and investment choices. The specific tax policies analysed are the acquisition taxes, property taxes, elements specific to housing affecting income taxes (i.e. mortgage interest relief) and capital gains taxes. In addition to the spe

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18

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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19

Van, der Merwe D. (Divan). "An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/41565.

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Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and predictable shareholder returns. The tax classification of financial instruments, as either debt or equity instruments, may have a profound impact from a corporate taxation perspective and the reclassification of financial instruments by a tax authority, in an unanticipated manner, can alter expected tax consequences. Previous studies have placed less emphasis on the potenti

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20

Visser, Ernie. "The equity market impact of SA's transition from STC to dividend withholding tax : an event study." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59800.

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For over 50 years academics have grappled with trying to understand and quantify the influence of dividend taxes on the behaviour of equity markets. As a shareholder, one should rationally be indifferent to receiving returns in the form of dividend payouts or value growth. Markets are, however, not perfectly efficient and investors are not completely rational. The purpose of this research project was to analyse and quantify the impact on the behaviour of South Africa's equity market, if any, resulting from the decision to replace the Secondary Tax on Companies system with the Dividend Withhold

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21

Schuetz, Jenny 1975, and Laura E. 1973 Talle. "The effects of syndicators and risk management on equity pricing of the Low Income Housing Tax Credit." Thesis, Massachusetts Institute of Technology, 2001. http://hdl.handle.net/1721.1/70345.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2001.<br>Includes bibliographical references (leaves 59-60).<br>A study was carried out to examine the impacts of risk characteristics on equity pricing of tax credits issued under the Low Income Housing Tax Credit Program (LIHTC). The results indicate that credit pricing is not correlated with most traditional real estate risk factors. We hypothesize that risks are mitigated by the services of syndicators, who act as intermediaries between developers and investors, thus managing the perceived risk of

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22

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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23

Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap

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24

Muller, Theunis Christian. "A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24301.

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With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on the receipt of income from equity based incentive schemes and therefore close potential ‘loopholes’ that existed in the previous section 8A. The purpose of this study was to critically analyse section 8C and specifically the principles of ‘vesting’ and ‘restricted equity instruments’ as introduced by the section. Since no case law exists and the application of the principles

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25

Mawire, Patrick N. "The tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/803.

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This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conc

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26

Swetkis, Doreen. "Residential property tax abatement testing a model of neighborhood impact /." Cleveland, Ohio : Cleveland State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=csu1258938619.

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Thesis (Ph.D.)--Cleveland State University, 2009.<br>Abstract. Title from PDF t.p. (viewed on Dec. 11, 2009). Includes bibliographical references (p. 141-153). Available online via the OhioLINK ETD Center and also available in print.

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27

Duclos, Jean-Yves. "Progressivity, equity and the take-up of state benefits, with application to the 1985 British tax and benefit system." Thesis, London School of Economics and Political Science (University of London), 1992. http://etheses.lse.ac.uk/1294/.

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We investigate the allocation and the effects of personal taxes and state and social security benefits in modern economies. The most prominent contributions are as follows: (1) We propose a unified framework in which to discuss the progressivity, redistribution and equity of taxes and benefits. Through this, we offer a general class of indices of horizontal inequity that complements existing classes of progressivity and vertical equity indices. We highlight throughout the analytical and empirical contribution of individual taxes and benefits to the effect of the whole system, using the feature

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28

Kavková, Petra. "Daň z příjmů fyzických osob a její redistribuční dopady." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85948.

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This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the

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29

Bombard, Arthur. "Les effets du Foreign Account Tax Compliance Act sur l'ingénierie financière internationale." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0487.

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Le Foreign Account Tax Compliance Act est une réglementation américaine issue du Hiring Incentives to Restore Employment Act adopté par le 111e Congrès américain le 18 mars 2010. Cette réglementation instaure un système de communication automatique d’informations financières à des fins fiscales adossé à un mécanisme de retenue à la source d’un montant de 30% sur des paiements de source américaine faits à des institutions financières étrangères ou à certaines entités non-financières étrangères qui ne respecteraient pas les obligations de déclaration mise en place. La résonance de la loi FATCA e

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30

Kalašová, Hana. "Vliv jednotné sazby daně na efektivnost a spravedlnost." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197477.

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This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.

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31

Abe, Cesar Henrique Shogi. "Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06062008-121034/.

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O Estado precisa de recursos para realizar suas atividades e tais recursos são obtidos dos cidadãos através de tributos que por eles são pagos. O Imposto sobre a renda, como forma de percepção de recursos pelo Estado, permite que seja atingido o princípio da igualdade na tributação dos cidadãos, pois essa é uma das melhores formas de mensurar a capacidade contributiva. No direito tributário, além do conceito de renda-produto e do conceito legalista, a renda pode ser definida como o acréscimo patrimonial existente entre dois períodos e pode ser mensurada, tanto por esse efetivo aumento patrimon

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32

Tseisi, Hulisani. "A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27350.

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A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011: Abstract: The 'Pay Now, Argue Later' principle applies in income tax or value-added tax collection procedure after the South African Revenue Services has concluded an assessment in terms of the Tax Administration Act 28 of 2011 and found that an amount of tax is due and payable by the taxpayer. In terms of the 'pay now, argue later' principle, the taxpayer has to pay the assessed amount before being accorded an opportunity to raise any o

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33

Lima, Mariana Miranda. "A natureza jurídica dos juros sobre o capital próprio e as convenções para evitar a dupla tributação." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20102011-134923/.

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Esta dissertação tem o objetivo de analisar a figura dos juros sobre o capital próprio, especialmente para definir a sua natureza jurídica e adequada qualificação no âmbito dos acordos para evitar a dupla tributação. Para tanto, além de fazermos uma digressão sobre o histórico de tal figura e os motivos da sua instituição, visando entendê-la melhor, estudamos, sob a perspectiva do Direito Tributário e também do Direito Comercial, as diferentes formas de remuneração do capital financiado por meio de capital próprio e de capital de terceiros, quais sejam: os dividendos e os juros remuneratórios.

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Jaffer, Taskeen. "Women’s rights are human rights – a review of gender bias in South African tax law." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80447.

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The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s pe

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35

Jiroušek, Karel. "Solidární zvýšení daně." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198241.

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This thesis deals with the development and particularly the changes in the tax burden over limit personal income achieved in 2012 and 2013. Changes resulting from the Act No. 500/2012 Coll., Amending laws in connection with the reduction of fiscal deficits. The work contains a summary of the most interpretative problems that have emerged in the context of practical application of the solidarity tax increase during 2013. Subsequent clarification of problematic situations is explained by the results of the negotiations and Opinions of the General Financial Directorate and the Chamber of Tax Advi

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Jansson, Markus, and Calle Grundkvist. "Bolagsskattens påverkan på marknadsvärdet : En eventstudie kopplad till kapitalstruktur." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19217.

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Sverige genomförde vid årsskiftet 2012/2013 ytterligare en sänkning av bolagsskatten. Denna gång från 26,3 till 22 procent. Målet med sänkningen var att hamna under EU’s genomsnittliga bolagsskattenivå vilket skulle minska företags incitament till att fly Sverige för lågskatteländer. Samtidigt ville regeringen minska företagens skuldsättningsgrad. I teorin sjunker värdet på skatteskölden vid en bolagsskattesänkning och därmed också värdet på företagen. Från företagens och ägarnas perspektiv innebär sänkt skatt högre nettovinst och således en högre utdelning. Hur reagerar marknaden? Ett försök

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Sharma, Deeksha. "Allocation of rights to tax active business income and the principle of inter-nation equity : an analysis from the perspective of Brazil, India, and China." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:d3696a42-05df-467c-9e00-3ae7fdf243c9.

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This thesis analyses whether the existing international framework for allocation of rights to tax active business income can be considered fair or equitable from the perspective of Brazil, India, and China (the BICs) and suggests steps that could be taken in the short and medium terms to advance fairness. Chapter I highlights the challenges in the framework from the standpoint of the BICs and also other developing countries. It is argued that an understanding of these concerns is important to achieve the OECD's Base Erosion and Profit Shifting project's aim of a certain and stable arrangement.

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Tarazona, Ospina Gustavo Enrique. "Strictly speaking, are they not Corporate Reorganizations? The Negative / Neutral Equity Blocks and the RTF No. 10923-8-2011: Some considerations and proposals for change." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118187.

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In the last years, the Peruvian Tax Court has been considered that a corporate spin off where a company transfers a “neutral” or “negative” equity block does not qualifies as a real spin off, hence it should apply the tax rules as if this operation was a common sale. The author analyzes this criterion, and concludes that spin off where a company transfers a “neutral” or “negative” equity block, constitutes a real spin off. As a consequence, it must apply the special tax rules established for the corporate spin off.<br>En los últimos años, el Tribunal Fiscal Peruano ha considerado que las reorg

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39

Joannard-Lardant, Emmanuel. "L'établissement processuel de la preuve fiscale : essai de droit comparé interne." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D050.

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L’établissement juridictionnel de la preuve recouvre la recherche, la présentation et l’appréciation des preuves lors d’un procès. Cette étude vise à saisir, s’il existe entre les juges administratif, civil et pénal qui jugent en matière fiscale, une unité dans l’établissement de la preuve. Il s’agit d’une étude de droit comparé interne. A première vue, l’établissement juridictionnel de la preuve est, devant les juges de la matière fiscale, le fruit de procédures différentes qui sont adaptées aux litiges qui leur reviennent de juger. Sous cet angle, chaque juge de la matière fiscale dispose d’

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Lee, Ru-Je, and 李儒哲. "A Study on Income Tax Estimation and Tax Equity." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/89991426022840719753.

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Lee, Pin-Chen, and 李品臻. "Corporate Govermance, Equity Incentives, and Tax Avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/82sapk.

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碩士<br>中國文化大學<br>會計學系<br>105<br>In recent years, corporate tax avoidance has become one of the most important is-sues in accounting and corporate governance research. Because the nature of tax per-formance is more complex, and most enterprises have engaged in offshore tax avoid-ance activities, so the information is more transparent, easy to cover up the manage-ment of tax avoidance behavior, leading to the management of a selective opportunity. The relationship between the reward mechanism and the tax avoidance behavior in the existing foreign literature research conclusions are inconsistent,

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Hong, Rui-Peng, and 洪瑞鵬. "Efficiency and Tax Equity: Correlation between Luxury Tax and Real Estate Policy." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5qv8nm.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>103<br>As the Eastern saying goes “Land equals wealth” corroborating by this token the idea of the property seen as a safe heaven. However, this lack of shelter has put a strong social pressure on the family and indirectly leading to the increase of housing prices. Additionally, the slowing down of domestic investment has resulted in the accumulation of domestic saving, coupled with the capital return of Taiwanese businessmen, the dispute from securities trading tax which results in capital flows to the housing market and the subsequent rise in prices. In

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FU, YIN-JOU, and 傅銀柔. "Trust acts Tax Benefit and Tax Planning, Equity Research─To income tax, inheritance tax and gift tax laws as an example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36478009239179151218.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>98<br>The Trust''s origin can be traced back to ancient Egypt. The ancient Egyptians, by way of testamentary trusts, transferred their own properties to their children and relatives.During the Roman era, Trust has become an indirect way to bequeath in ancient Roman’s legal legacy system. The modern Trust system was formed in the United Kingdom. The British Trust system is based on the medieval system of land-USE. It is a system that the trustee, based on the contents of Trust, manages the Trust on behalf of the beneficiaries. Because of the flexibilit

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Wu, Ching-Yi, and 吳靜宜. "Does Act for Industrial Innovation bring Tax Equity?" Thesis, 2014. http://ndltd.ncl.edu.tw/handle/80409313031321011752.

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碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>102<br>The government has encouraged the businesses to invent the research and innovation in tax preference and the subsidies policy from 1960s in Taiwan. The Statute for Upgrading Industries is practiced from 1991 to 2009, and the Act for Industrial Innovation has practiced in 2010. The Act for Industrial Innovation is suitable for SME, conventional industry and high-technology industry. All of the enterprises have the benefit of the tax preference in the rate of Profit-seeking Enterprise Income Tax. We will discuss the effect of the policy for the tax burden on

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Chen, Te-Han, and 陳德翰. "The Study on House Tax Equity in Taipei." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/28275451056919948914.

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碩士<br>國立臺灣大學<br>政治學研究所<br>99<br>This study investigates house tax equity in Taipei. By analyzing the real estate transaction data from 2007 to 2009, the results show that the median assessment ratio is 14.79% and most of the assessment ratios are between 10% and 16%. The horizontal equity does not hold in Taipei and it gets worse in the downtown. The results also show that the house tax for low-cost houses is regressive. In addition, the variation in the assessment ratios of low-cost houses is the largest. Therefore, the local government should reduce the assessment value and its variatio

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McKernan, Jonathan. "Tax structure and political support equity-related goods taxation /." 2003. http://etd.utk.edu/2003/McKernanJonathan.pdf.

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Thesis (M.A.)--University of Tennessee, Knoxville, 2003.<br>Title from title page screen (Mar. 24, 2004). Thesis advisor: Matthew Murray. Document formatted into pages (v, 28 p.). Vita. Includes bibliographical references (p. 20-21).

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Lin, Tzu-Ya, and 林子雅. "An Investigation into Equity Issues of Property Tax Valuation." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/40349880511139264476.

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碩士<br>國立臺北大學<br>不動產與城鄉環境學系<br>95<br>The assessed value of a real property is supposed to correspond to its market value. If properties are not properly assessed, land policies will be malfunctioning and land use be distorted. The majority of previous research have provided numerous empirical results of assessment inequity, but seldom discussed on the methods of correcting inequity. We propose a way of testing the inequity of property valuation and eliminating detected inequity through an inexpensive procedure. In addition, spatial element of valuation inequity is considered. We employ the appr

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Hsieh, Jui-Chi, and 謝瑞麒. "The Study of House Tax Equity in Kaohsiung Municipality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/14819348918545578606.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理研究所碩士在職專班<br>101<br>This study investigates the house tax equity in Kaohsiung Municipality by analyzing the real estate transaction data from 2009 to 2011. We separate the land value and house value by the principle of joint contribution to calculate the assessment ratios. The statistics show that the median assessment ratio is 23.07%. The assessment ratios of 90% samples are between 13.7% and 38.45%. The regression results show the existence of horizontal inequity: the variation in the assessment ratios of older, relatively low-cost houses and in downtown areas is g

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Piersol, Jacob S. "Dividend taxation and equity value the tax changes of 2003 /." 2005. http://purl.galileo.usg.edu/uga%5Fetd/piersol%5Fjacob%5Fs%5F200505%5Fma.

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chen, hsiu-hung, and 陳秀紅. "empirical study on the equity of personal income tax deductions." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/88035940818178954699.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>93<br>Taiwan’s government finance has been deteriorating in recent years. A major reason for that can be attributed to a severe erosion of the taxation basis over time. Taiwan’s combined income tax scheme offers many deductible categories, which not only serve the purpose of accurately reflect each taxpayer’s true tax-paying ability, but also help the government achieve certain policy objectives. However, inappropriate stipulations of the taxation scheme would not only erode the taxation premise, but also can lead to both a vertical and a horizontal injustice in

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