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Relevant bibliographies by topics / Taxation of financial sector

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Dissertations / Theses

Academic literature on the topic 'Taxation of financial sector'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 April 2022

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Dissertations / Theses on the topic "Taxation of financial sector"

1

Kamlana, Unathi. "The taxation of black economic empowerment transactions, with specific reference to the financial sector." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.

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There has been some concern that the pace of expectations being built up regarding the transfer of ownership of the economy into the hands of the previously disadvantaged was not allowing for the due diligence and analysis of the implications of such transactions. Tax legislation relating to the transfer of assets is also not seen to be consistently conducive to this process. The focus of this thesis is taxation and a critical analysis of how the current tax legislation affects most of the transactions which usually form the basis of black economic empowerment. It is argued that tax policy is

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2

Andr, Jakub. "Změny bankovní regulace a dohledu v EU v reakci na finanční krizi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72292.

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This thesis presents changes proposed in the European Union as a reaction to financial crisis. The aim of this thesis is to provide a summary and comment of changes both in organisation of supervision and banking regulation, especially concentrating on Basel III and taxation. The first part contains a description of the structure of supervision both in the Czech Republic and in the European Union. The description includes development in the Czech Republic in last five years. The second part contains a description of causes and development of the global financial crisis, defines systemic risk a

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3

Snyman, S. L. "A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4178.

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Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical a

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4

Poltash, Alex. "Repealing Section 1031: The Economic Impact." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.

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The purpose of this paper was to assess the impact of a modification and or repeal of section 1031 in the U.S. Tax code. Specifically, this paper focused on a "revenue-neutral" repeal effect in which the additional proceeds from the repeal of section 1031 would go towards decreasing the corporate income tax rate. Overall, the treasury would remain neutral. The implications of this potential repeal were wide. The macroeconomic effect on the economy appeared to be negative, all other things being equal. GDP is predicted to fall by .11% each year. Additionally, Investment will be negatively affec

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5

D'Hoore, Alain. "Essays on taxation and financial intermediation." Available to US Hopkins community, 2002. http://wwwlib.umi.com/dissertations/dlnow/3068141.

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6

Thubdimphun, Sicha. "Taxation on financial intermediation, growth and inflation." Thesis, University of Essex, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.531543.

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7

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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8

Bergstresser, Daniel. "Essays on the taxation and regulation of financial markets." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/8407.

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Thesis (Ph.D.)--Massachusetts Institute of Technology, Dept. of Economics, 2002.<br>"June 2002."<br>Includes bibliographical references.<br>This thesis is a collection of three essays analyzing the economic effects of taxation, market structure, and the regulatory environment on financial markets, focusing in particular on financial intermediaries such as banks and mutual funds. The first chapter uses the unprecedented changes in the degree of competition in local banking markets that occurred between 1980 and 1994 to estimate the impact of market competition on the risk profile of commercial

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9

Brown, Rodney John. "Essays at the intersection of taxation and financial accounting." Thesis, London School of Economics and Political Science (University of London), 2018. http://etheses.lse.ac.uk/3767/.

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This thesis consists of three separate chapters that explore issues at the intersection of taxation and financial accounting. The unifying theme is corporate tax avoidance and the consequences of increased transparency of tax practices on firm behaviour and financial reporting. Chapter 1 (co-authored with Chris Evans and Youngdeok Lim) examines the impact of changes to a full dividend imputation system on corporate tax avoidance. We exploit an exogenous shock to the Australian dividend imputation system which became effective on 1 July 2000 and allows shareholders to claim all imputation credi

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10

Pirozhkova, Ekaterina. "Uncertainty, banking sector and financial frictions." Thesis, Birkbeck (University of London), 2017. http://bbktheses.da.ulcc.ac.uk/267/.

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Uncertainty is an important determinant of economic developments at both micro and macroeconomic levels. The main objective of this thesis is to examine the effects of economic and model uncertainty, paying close attention to financial factors as a key mechanism that propagates and amplifies business cycle movements. The first part of the thesis studies the impact of uncertainty on bank assets portfolios allocation. In chapter 1 I do this empirically by estimating a set of vector autoregression models. I show that a positive shock to uncertainty leads to reallocation of portfolios by commercia

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