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Dissertations / Theses on the topic 'United States Taxation'

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Published: 28 July 2024

Last updated: 31 July 2025

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1

Mikhalkina, Ekaterina. "Taxation in the United States." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114465.

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The content of this thesis is the evaluation of the United States' tax system. The paper describes particular taxes, its influence on the government budget and the tax policy in the states. The work includes an international comparison of various tax systems among OECD countries, Japan and the U.S. The first part observes general economic indicators of the U.S. The second part describes the historical development of particular taxes since the U.S. Declaration of Independence. The third part is dedicated to tax legislation, description of main taxes, its structures and concepts where all taxes

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2

Sobieralski, Joseph Bernard. "TAXATION OF UNITED STATES GENERAL AVIATION." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/502.

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General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation

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3

Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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4

Pöschl, Caroline. "Local government taxation and accountability in Mexico." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3680/.

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The taxation-accountability theory broadly states that if governments are dependent on taxation, they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between government and citizens. Citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making. Several scholars have shown empirical evidence in support of this taxationaccountability theory at the national level, yet few have studied it at the local government leve

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5

Gose, Michael A. "Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1033.

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ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on cor

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6

Trezevant, Robert Heath. "The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184897.

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This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relationship between changes in the two classes of tax shields will be observed in response to the increased investment-related tax shields offered by ERTA. Debt tax shields should decrease following ERTA since the probability of losing the tax benefit of tax shields would rise as investment-related tax

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7

Samelson, Donald. "An empirical investigation of economic consequences of the Tax Reform Act of 1986." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-165448/.

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8

Walden, John B. "Combined federal-state death tax implications for nonindustrial private forest landowners in the United States." Thesis, Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/94488.

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Generally, death taxes are a social instrument used to break up large quantities of wealth in this country. They are intended to act as a pressure relief valve and prevent wealth concentration in the hands of a small number of individuals. Because the objectives and goals of individuals may be quite different from society, forest landowners are one group who face potentially serious problems due to death taxes. Illiquidity, low cash flows and credit problems can cause difficulties for heirs of forest land. Death taxes are examined from a historical, legal and economic perspective. Specifical

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9

Wagner, Donald Mark. "Essays on the mobility of goods and people." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0018/NQ56638.pdf.

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10

Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.

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11

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

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

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12

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

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

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13

McClenny, R. Lorraine. "Changing taxpayer attitudes and increasing taxpayer compliance : the role of individual differences in taxpayers /." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-170817/.

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14

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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15

Stewart, Duncan Chaz. "Investigating Cable: the Potential and Actual Value of PEG & Franchise Fees." PDXScholar, 2017. https://pdxscholar.library.pdx.edu/open_access_etds/3831.

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Cable Franchise Fees and PEG Fees function as key resources to the longevity of local media. Critics of the fees suggest that revenue earned from them is misplaced, and/or misused. This research examines the budgets of twenty US cities to determine how much money cities are collecting from these fees and where these funds are spent in an attempt to determine if the actual usages of Franchise and PEG Fee revenue corresponds to their theoretical benefits.

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16

Barber, Joel Raymond. "Tax effects and term structure measurement." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184815.

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For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that t

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17

Poff, J. Kent. "An economic analysis of uniform capitalization of inventory costs under §263A of the Internal Revenue Code of 1986." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37754.

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18

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

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

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19

Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.

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The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point

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20

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

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

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21

Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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22

Williams, Kelly Ann. "Alternative minimum tax: A middle class burden." CSUSB ScholarWorks, 2006. https://scholarworks.lib.csusb.edu/etd-project/2960.

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Since its inception in 1969, the Alternative Minimum Tax (AMT) has been utilized to keep taxpayers with higher income from taking advantage of loopholes and paying little or no income tax. This project presents an outline of what the AMT is, how it is calculated, and its history; and also illustrates why the AMT is no longer viable today.

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23

Park, Yearn Hong. "A comparative study of international mineral taxation systems : Canada's competitive position." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65436.

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24

Jaksec, Gregory M. "Public-private-defense partnering in critical infrastructure protection." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Mar%5FJaksec.pdf.

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Thesis (M.A. in Security Studies (Homeland Security and Defense))--Naval Postgraduate School, March 2006.<br>Thesis Advisor(s): Ted Lewis. "March 2006." Includes bibliographical references (p.41-45). Also available online.

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25

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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26

Smith, Darlene A. (Darlene Adel). "An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331199/.

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The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of the Internal Revenue Code, which governs corporate formations, redemptions, liquidations, distribut

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27

Fogarty, Peter John. "The Constitutional Convention of 1787 : the issues of representation, slavery and economics /." Full-text of dissertation on the Internet (423 KB), 2009. http://www.lib.jmu.edu/general/etd/2009/Honors/Fogarty_Peter/fogartpj_honors_11-11-2009_01.pdf.

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28

Ting, Antony K. F. (Antony Ka Fai). "The taxation of corporate groups under the enterprise doctrine : a comparative study of eight consolidation regimes." Phd thesis, Sydney Law School, 2011. http://hdl.handle.net/2123/11993.

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29

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

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

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30

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

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

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31

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

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32

Cunningham, Gideon C. "The State and Cannabis: What is Success? A Comparative Analysis of Cannabis Policy in The United States of America, Uruguay, and Canada." Wright State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=wright1630448479473519.

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33

Lahiani, Mohamed. "The capital structure puzzle: On the existence of an optimal capital structure." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2350.

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Corporate finance researchers have long been puzzled by low corporate debt ratios given debt's corporate tax advantage. What makes the capital structure debate especially intriguing is that the different theories represent such different, and in some ways almost diametrically opposed, decision-making processes.

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34

Wilson, Kirsty. "Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death." Master's thesis, Faculty of Commerce, 2019. https://hdl.handle.net/11427/31775.

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This dissertation examines the impact of the imposition of both estate duty and capital gains tax (CGT) by South Africa (SA) on South African resident investors at the date of death.1 The focus of this dissertation, within this chosen area of study, is the effect of the imposition of these two taxes on cross-border transactions; this study examines the international tax consequences that arise on death, should a SA resident investor hold foreign situs assets at such time. The study uses a portfolio of stock listed in the United States of America (US) to demonstrate that the imposition of both

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35

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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36

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

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37

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

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38

Guo, Hai. "Setting Discretionary Fiscal Policy within the Limits of Budgetary Institutions: Evidence from American State Governments." Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24738.

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Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008.<br>Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.

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39

Baumann, Elke. "Der Einfluß der internationalen Besteuerung auf die Erzielung grenzüberschreitender Einkünfte." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2002. http://nbn-resolving.de/urn:nbn:de:swb:14-1021624162250-36452.

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Die große Bedeutung grenzüberschreitender Kapitalbewegungen und die zunehmende Mobilität des Faktors Arbeit verstärken immer mehr die Relevanz der steuerlichen Behandlung grenzüberschreitend erzielter Einkünfte. Die vorliegende Arbeit beschäftigt sich mit den Auswirkungen des derzeitigen Systems der internationalen Besteuerung auf grenzüberschreitende Faktorallokationen. Im Idealfall sollte die Freizügigkeit der Faktorströme zu effizienten Produktionsstrukturen führen, indem Unternehmen, Kapitalanleger und Arbeiter ihren Investitions-, Kapitalanlage- bzw. Arbeitsort dort wählen, wo ihre Produk

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40

Baumann, Elke. "Der Einfluß der internationalen Besteuerung auf die Erzielung grenzüberschreitender Einkünfte: ein Reformvorschlag." Doctoral thesis, Technische Universität Dresden, 2001. https://tud.qucosa.de/id/qucosa%3A24140.

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Die große Bedeutung grenzüberschreitender Kapitalbewegungen und die zunehmende Mobilität des Faktors Arbeit verstärken immer mehr die Relevanz der steuerlichen Behandlung grenzüberschreitend erzielter Einkünfte. Die vorliegende Arbeit beschäftigt sich mit den Auswirkungen des derzeitigen Systems der internationalen Besteuerung auf grenzüberschreitende Faktorallokationen. Im Idealfall sollte die Freizügigkeit der Faktorströme zu effizienten Produktionsstrukturen führen, indem Unternehmen, Kapitalanleger und Arbeiter ihren Investitions-, Kapitalanlage- bzw. Arbeitsort dort wählen, wo ihre Produk

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41

Procházková, Andrea. "Smlouvy zamezující dvojímu zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-196539.

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The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devot

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42

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

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

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43

Ravel, d'Esclapon Anne de. "La lutte contre les paradis fiscaux à l'aune des exemples français et américain." Thesis, Strasbourg, 2016. http://www.theses.fr/2016STRAA013.

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Les scandales financiers survenus ces dernières années et l'hémorragie des recettes fiscales ont remis sur le devant de la scène la lutte contre les paradis fiscaux. Au niveau national, la France et les États-Unis ont mis en place tout un arsenal de dispositifs afin de mettre un terme à l'utilisation des paradis fiscaux. Ils ont renforcé leur législation, qui met l'accent sur la coopération en matière fiscale. L'efficacité de la lutte contre les paradis fiscaux nécessite également une intervention au niveau international. L'Organisation de Coopération et de Développement économiques en est le

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44

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

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

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45

Stewart, Sandra Georgia. "The effects of sales taxes on consumers' well-being." Thesis, 2005. http://hdl.handle.net/2152/2321.

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46

Cohen, Farrel. "Some tax implications for a South African taxpayer investing in the United States." Thesis, 2015. http://hdl.handle.net/10539/16951.

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47

Scala, Dante J. "Racing away from the bottom : the development of American state tax systems in the early twentieth century /." 2000. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:9959115.

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48

Sim, Daniel Hsien Yang. "Three essays on the taxation of capital in the United States." Thesis, 2001. http://hdl.handle.net/1911/18021.

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This thesis extends the research on the calculation of the effective tax rate on capital income and the effects of taxes on foreign direct investment. The first essay applies the King and Fullerton marginal effective tax rate methodology to a wide range of industries, investors and different types of investments for 1984 to 1997. In the second essay, I modify the basic methodology to analyze the taxation of foreign investors in the United States. The interaction between foreign tax systems and the tax system of the US is analyzed and the marginal effective tax rates for investors from five cou

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49

Mehrotra, Ajay K. "Creating the modern American fiscal state : the political economy of U.S. tax policy, 1880-1930 /." 2003. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3108098.

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50

McGinn, Matthew J., and 墨金. "Taxation and Accounting of Stock-Based Compensation in Taiwan and United States." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/38035263494202375477.

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碩士<br>國立臺灣大學<br>法律學研究所<br>89<br>Employees are the key to success for enterprises operating in a knowledge-based economy. All enterprises are therefore concerned as to how to attract and retain talented employees. Employees are an enterprise''s most important assets and often become the subject of competition and poaching between enterprises. As a result, human resource planning is becoming increasingly important to all enterprises. 　　Stock-based compensation allows employees to obtain an ownership stake in their employers. The employee''s ownership mentality benefits both the org

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