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Dissertations / Theses on the topic 'United tax'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up e

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2

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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3

Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.

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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period

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4

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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5

Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized

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6

Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.

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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system wi

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7

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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8

Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

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9

Siddiqi, Mazhar Ali. "Dividend capture and the Tax Reform Act of 1986 /." Thesis, Connect to this title online; UW restricted, 1991. http://hdl.handle.net/1773/8775.

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10

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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11

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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12

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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13

Stander, Roschenka. "The Tax base of South African individuals : an international comparison." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41455.

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South Africa changed its tax system from a source-based to a resident-based system in 2001. This change is in line with tax reforms worldwide. However, over the last two decades, personal income tax reforms have not resulted in a noticeable increase in tax revenue worldwide, even though governments find themselves hard-pressed to maintain or increase their expenditure. The aim of this study was to compare the South African tax base, which relies on taxing individuals, with the tax base used in another developing country, namely India, as well as to those applied in two developed countri

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14

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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15

Meyer, Raquel Ann. "The effect of source credibility on tax professional judgment in consulting engagements." Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3034987.

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16

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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17

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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18

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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19

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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20

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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21

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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22

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the i

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23

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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24

Hughes, Shannon Lynn. "Luxury Consumption in 1815 Fredericksburg, Virginia: Gender, Race, and the Personal Property Tax." W&M ScholarWorks, 1999. https://scholarworks.wm.edu/etd/1539626200.

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25

Shev, Joanne. "A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/6904.

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Includes bibliographical references.<br>This paper presents a study of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the United States of America and the United Kingdom are relevant to this investigation due to their ability to avoid imposing both capital gains tax and estate tax upon the same assets on the death of an individual. The generation-skipping transfer tax in

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26

Yun, Won-Cheol. "Tax treatment of trade in cattle futures : possible implications to market efficiency and price stability /." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-11242009-020149/.

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27

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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28

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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29

Young, Benjamin R. "Borrowing the Sun: The Reinvention of Federal Solar Tax Policy: A Proposal for Revisions to Existing United States Federal Tax Incentives for Residential Solar Installations." Walsh University Honors Theses / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=walshhonors1587667952109946.

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30

Gutierrez, Theresa Kay. "The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc278935/.

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The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavora

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31

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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32

Vaselaar, Kirsten J. "For-profit/non-profit partnerships and the federal historic rehabilitation tax credit : are they an option for your non-profit?" Virtual Press, 2006. http://liblink.bsu.edu/uhtbin/catkey/1338881.

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The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and bo

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33

Bland, Timothy Luke. "Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5909.

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Includes abstract.<br>Includes bibliographical references.<br>Africa has been experiencing significant growth over the last few years, with many seeing Africa as the next investment destination. This increased growth in international trade and investment could broaden and deepen the tax base for African countries which could be a source of additional tax revenue. In particular, the SADC comprises a group of African countries which has as one of their common goals the promotion of sustainable and equitable economic growth. One possible way of achieving this goal could be through the use of effe

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34

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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35

Boorn, Mary L. "The Evolution of Tax Increment Finance (TIF) Policy: A Study of TIF Adoption and Implementation across the United States." University of Cincinnati / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1470754558.

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36

Kyamulesire, Sarah Janet Kabalengura. "A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/67757.

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The 2008 financial crisis shifted the focus of governments and their tax authorities and led to efforts to prevent base erosion and profit shifting through ‘tax transparency’. As a result, tax authorities are marking their territories and exhibiting determination to identify perpetrators who are seen to be benefiting from profits being shifted with the sole intention of avoiding, evading or even reducing their tax liability. Organisations such as the OECD, governments and tax authorities have come together to combat the erosion caused by gaps that had been identified and used by taxpayers to

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37

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and thr

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38

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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39

Teo, Nikki Jern-Li. "Developing Countries at the Double Taxation Negotiating Table and the United Nations’ False Start at Global Tax Coordination: The Fiscal Commission Years (1946–1954)." Thesis, The University of Sydney, 2021. https://hdl.handle.net/2123/25867.

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This thesis is an archive-based research on the UN’s initial efforts at global tax coordination under its Fiscal Commission in succeeding the mantle of the Fiscal Committee of the League of Nations. It focuses on explaining, within the context of international relations and global political economy, the progress, or lack thereof, of double taxation matters by the UN during the first decade of the American-led post-WWII world order. The narrative reveals, firstly, developing countries’ fierce contention in guarding and asserting source taxation rights to advance their economic development, an

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40

Williamson, James M. Kniesner Thomas J. "Cradle to grave: three essays on the impact of tax and public policies in the United States." Related Electronic Resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2003. http://wwwlib.umi.com/cr/syr/main.

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Ehrstedt, Helena, and Maria Alm. "Advance pricing agreements : The concept and its implementation in Swedish tax law." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15079.

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Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the tran

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Weller, Lennon Plotnick. "Economic and fiscal consequences of direct democracy evidence from the United States and Switzerland /." abstract and full text PDF (UNR users only), 2008. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1456406.

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43

Hunt, Nicholas. "Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc849613/.

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Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is needed to enable policymakers to craft tax policies that maximize voluntary compliance. Prior research

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44

Janoutová, Alena. "Daňový systém Spojených států a možnosti implementace do daňového práva ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264577.

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My diploma thesis deals with a tax system of the United States of America. The main attention in this thesis is dedicated to a federal taxation in the United States of America, but also a state and a municipal level of taxation.The most important object of this thesis is to analyze a current tax system of USA, which contains my proposals for improvement of the Czech Tax Law e. g. an improvement of tax payment discipline or an enhancing legal certainty of citizens. The conclusion contains a complete assessment of discovered findings. On the basis of such the diploma thesis, the reader should ac

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Aboo, baker Ebrahim Shabana. "A comparative study between South Africa and the United Kingdom in the tax treatment of Islamic finance products." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26406.

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Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not receive interest. They are paid a profit share on their investments, and hence do not enjoy the tax exemption. The new section 24JA of the Income Tax Act has introduced tax treatment for the following Islamic financing transactions effectively removing 'interest' from the equation: <ul> <li> Mudarabah – Investment account</li> <li> Murabahah – Cost plus financing</li> <li> Di

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46

Taljaard, Grant. "Taxing pollution a comparison between South Africa, the United Kingdom, Australia and Malaysia /." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04062009-144901/.

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47

Jaikampan, Kraiwuth. "The Interactive Effects of Tax and Expenditure Limitations Stringency with Revenue Diversity and the Council-manager Form of Government on Municipal Expenditures." Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc699979/.

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This dissertation examines the effects of tax and expenditure limitations (TELs) stringency and its interaction with revenue diversity and the council-manager form of government on municipal general fund expenditure. TELs are explicit rules that states impose to reduce local government spending. TELs stringency varies from state to state, leading to difficulties in assessing their impact across the nation. This dissertation proposes a new means for measuring the stringency of TELs imposed on local governments. Factor analysis is utilized, and then factor scores are calculated to identify degre

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48

McClure, Ronnie C. (Ronnie Clyde). "The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331639/.

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Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax R

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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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Lamb, Margaret Anne. "Tax practice in the United Kingdom and the emergence of interrelationships between accounting and the taxation of business profits." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245024.

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