Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

816 Full-Text Articles 658 Authors 213954 Downloads 93 Institutions

All Articles in Taxation

Faceted Search

816 full-text articles. Page 2 of 24.

Implicit Taxes In Imperfect Markets, Hannah Elizabeth Smith 2017 University of Tennessee, Knoxville

Implicit Taxes In Imperfect Markets, Hannah Elizabeth Smith

Doctoral Dissertations

Implicit taxes are defined as the pre-tax rate of return disadvantage earned on an investment that is taxed preferentially. Implicit tax theory predicts that implicit taxes will fully offset any benefit from preferential tax treatment leading to no benefit from lower explicit taxes; however, implicit tax theory assumes perfect market competition. This paper relaxes the assumption of perfect market competition and finds that firms in industries with lower competition bear lower implicit taxes, and firms in industries with higher competition bear higher implicit taxes. These findings are consistent with firms in industries with less competition having price setting power. Further ...


Democracy Ends Here: U.S. Collective Bargaining Decline And An Alternative Policy Approach To Business Ownership, Sara Estep 2017 University of Rhode Island

Democracy Ends Here: U.S. Collective Bargaining Decline And An Alternative Policy Approach To Business Ownership, Sara Estep

Senior Honors Projects

In the United States, it seems that we cannot talk about democracy without discussing capitalism and vice versa. However, as soon as we step into work these ideals are simply thrown out the door. If we seek to govern our country democratically, should we also not have a democratic governance structure in our day to day workplaces? Unions have existed in the United States for over 150 years, but as the types of jobs that make up our economy and the demographics of the labor force have changed dramatically, the basic concept of the union has remained static. In turn ...


Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll 2017 University of Pennsylvania Law School

Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll

Faculty Scholarship

In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.


Taxation Of Income On Professional Team Athletes, Crystal M. Williamson 2017 Liberty University

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the ...


The Joint Modeling Of The Commitment And Detection Of Partially Observable Corporate Tax Evasion: Evidence From China, Travis K. CHOW, Bin KE, Hongqi YUAN, Zhang YAO 2017 Singapore Management University

The Joint Modeling Of The Commitment And Detection Of Partially Observable Corporate Tax Evasion: Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Zhang Yao

Research Collection School Of Accountancy

Taking advantage of the mandatory disclosure of detected corporate taxevasions in China, we examine why publicly listed firms evade taxes. Different from mostprior studies that focus on corporate income tax avoidance, we consider tax evasions relatedto both income taxes and non-income taxes. We also use a bivariate probit model to accountfor the partial observability of corporate tax evasion. Many of our regression results using thebivariate probit model are different from the results using the reduced form probit model thatignores the partial observability of tax evasion. Many of our results are also different fromthose of prior research on the determinants of ...


Vat Treatment Of Financial Institutions, Fatih YILMAZ, Ismail BAYDUR 2017 Singapore Management University

Vat Treatment Of Financial Institutions, Fatih Yilmaz, Ismail Baydur

Research Collection School Of Economics

This paper studies the effects of exempt treatment of financial services under a VATsystem. We develop a general equilibrium model with elastic labor supply, endogenous entry, anda banking sector. The banking sector provides loan services to producers and payment servicesto consumers. Our model display three key distortions under exempt treatment: (i) self-supplybias in the banking sector, (ii) consumption distortions, (iii) input distortions and tax cascading.Then, we calibrate our model to match the salient features of the tax system EU countries. Atax neutral policy regime switch from exempt treatment to full-taxation in loan services improveswelfare about 4%. Shutting down the ...


The U.S. Tax System: Too Taxing On The Wealthy?, Megan Leighty 2017 University of Redlands

The U.S. Tax System: Too Taxing On The Wealthy?, Megan Leighty

Undergraduate Honors Theses

"The current U.S. tax system does not allow for proportional distribution of tax burdens among different levels of income. While there are some parts of the system that reduce the progressivity of the tax burden distribution, the wealthiest taxpayers are, on average, disproportionately burdened by taxes in proportion to the income they earn." The research in this paper defends the thesis statement by demonstrating how high-income households are taxed at greater effective tax rates than low-income households.


Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin 2017 Winthrop University

Dorothy Moser Medlin Papers - Accession 1049, Dorothy Moser Medlin

Manuscript Collection

(The Dorothy Moser Medlin Papers are currently in processing.)

This collection contains most of the records of Dorothy Medlin’s work and correspondence and also includes reference materials, notes, microfilm, photographic negatives related both to her professional and personal life. Additions include a FLES Handbook, co-authored by Dorothy Medlin and a decorative mirror belonging to Dorothy Medlin.

Major series in this collection include: some original 18th century writings and ephemera and primary source material of André Morellet, extensive collection of secondary material on André Morellet's writings and translations, Winthrop related files, literary manuscripts and notes by Dorothy Medlin (1966-2011 ...


Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz 2017 University of New Hampshire, Durham

Tax Transparency And Corporate Tax Avoidance, Taylor Witkiewicz

Honors Theses and Capstones

This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries. This analysis will begin by looking into the motivation behind increasing the amount of transparency around a business’ tax affairs. After exploring some key driving factors, a few of the new major tax initiatives and the details encompassed in them will be discussed. The specific countries that will be focused on are the United States, Australia, and the United Kingdom.

Overall, this analysis is ...


Parting Views: Retiring Legislator Survey, Mark Edelman, Tim Shields, David Oman, John Roehrick 2016 Iowa State University

Parting Views: Retiring Legislator Survey, Mark Edelman, Tim Shields, David Oman, John Roehrick

Mark Edelman

The following survey results represent a summary of views provided by sixteen legislators who voluntarily retired as State Senators or State Representatives during 1994. The unusually large number of lawmakers who voluntarily retired this year provided an opportunity together a candid assessment of the performance of state government, the impacts of recent changes in Iowa's political process, and to identify future agenda items for the state and for improving Iowa's democracy.


Some New Ethanol Technology: Cost Competition And Adoption Effects In The Petroleum Market, Paul Gallagher, Donald L. Johnson 2016 Iowa State University

Some New Ethanol Technology: Cost Competition And Adoption Effects In The Petroleum Market, Paul Gallagher, Donald L. Johnson

Paul Gallagher

Growing dependence on imported oil has been a source of concern in the United States, despite potential consumer benefits from low cost imports. Much attention has focused on exposure to the instability of the world petroleum markets. Disadvantages that are associated with an embargo include incomplete adjustment with asset-fixity and unemployment (Tolly and Wilman, Broadman and Bruce). Offsetting use of policy instruments, such as import tax increases that reduce demand while acquiring strategic petroleum reserve (SPR), are effective at improving consumer welfare when embargo uncertainty is present (Teisburg, T.J.). Similarly, Yucell demonstrated the effectiveness of a combined gasoline tax ...


International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson 2016 Iowa State University

International Tax Treaties (Affecting Iowa State University Students And Faculty), Philip Johnson

Honors Projects and Posters

This booklet provides a quick reference to the international tax treaties that affect a majority of the students and faculty at Iowa State. This booklet does not cover treaties affecting every non-resident at Iowa State, it is meant to be a quick reference for tax preparers participating in the ISU Volunteer Income Tax Assistance program. All information is based on treaties as of the 2015 tax year.


Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams 2016 University of Sheffield

Developing A Holistic Approach For Tackling Undeclared Work: Background Paper, Colin C. Williams

Colin C Williams

What is a holistic approach to tackling undeclared work? A holistic policy approach towards tackling the undeclared economy uses in a strategic and coordinated manner the full range of both the direct and indirect policy approaches and measures available to increase the power of, and trust in, authorities respectively.
 
Direct approachesreduce the costs and increase the benefits of operating on a declared basis, and increase the costs and reduce the benefits of operating undeclared. To do this, it uses:
·      Deterrence measures that detect and punish participation in undeclared work firstly, by increasing the perceived or actual likelihood of detection ...


The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer 2016 University of Georgia

The Nominalistic Principle: A Legal Approach To Inflation, Deflation, Devaluation And Revaluation, Alain H. Sheer

Georgia Journal of International & Comparative Law

No abstract provided.


Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd 2016 University of Georgia School of Law

Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


Analysis Of Household Expenditure In Lithuania Including Demographic Effects, Ferdaus Hossain, Helen H. Jensen 2016 Rutgers University - New Brunswick/Piscataway

Analysis Of Household Expenditure In Lithuania Including Demographic Effects, Ferdaus Hossain, Helen H. Jensen

Helen Jensen

Empirical analysis of household consumption expenditures provides information that is of critical importance for many policy issues. Estimated demand parameters are of interest not only from the purely behavioral aspects of demand projection, but also because of their usefulness in the analysis of welfare, inequality, and poverty in a society. Further, information on household demand parameters, especially the estimated equivalence scales and demographic demand parameters, are of critical importance for public policy formulations For example, designing and implementation of new and incentive-compatible tax and subsidy policies, and social transfer programs (to alleviate poverty in targeted segments of the society) require ...


Rural Population Growth, 1950–1990: The Roles Of Human Capital, Industry Structure, And Government Policy, Tzu-Ling Huang, Peter F. Orazem, Darin Wohlgemuth 2016 Chung Yuan Christian University

Rural Population Growth, 1950–1990: The Roles Of Human Capital, Industry Structure, And Government Policy, Tzu-Ling Huang, Peter F. Orazem, Darin Wohlgemuth

Peter F. Orazem

Human capital raises rural incomes, but this effect is swamped by higher returns to human capital in urban markets. This leads to “brain drain” from rural areas. Populations grow more rapidly in rural counties that have a diversified employment base. Farm population grows faster (or declines more slowly) in counties with relatively high farm income, and nonfarm populations grow faster in counties with relatively high nonfarm income. However, higher farm incomes lead to slower nonfarm population growth and vice versa. Rural county government services financed by local taxes or debt have neutral or negative effects on population growth.


Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola 2016 University of Pennsylvania

Excessive State Debt: A New Approach To A Growing Problem, Vincent Buccola

Penn Wharton Public Policy Initiative

Economists and political observers agree state governments defaulting on their debt obligations is a growing concern. How best to aid struggling states, however, is a point of contention. This Issue Brief makes a case against ex post restructuring measures, specifically bankruptcy modeled on Chapter 9 of the U.S. Bankruptcy Code, and in favor of ex ante debt mitigation action. In particular, it introduces tax-credit borrowing (TCB) as a potential commitment device for states that would allow for the creation of super-priority, risk-free debt. TCB ensures that states internalize the risk of default and avoids the moral hazard problem of ...


The Real Effect Of Headquarters State Corporate Tax Rate Changes: Evidence From Corporate Headquarters Relocation, Travis K. CHOW, Sterling HUANG, Kenneth J. KLASSEN, Jeffrey NG 2016 Singapore Management University

The Real Effect Of Headquarters State Corporate Tax Rate Changes: Evidence From Corporate Headquarters Relocation, Travis K. Chow, Sterling Huang, Kenneth J. Klassen, Jeffrey Ng

Research Collection School Of Accountancy

The state tax apportionment formula used to determine state taxes is a function of the taxable income attributable to the state and state corporate tax rates. In this study, we rely on changes in state corporate income tax rates and other inducements across time and states as a quasi-natural experiment to examine the effect of state taxation on corporate headquarters (HQ) relocation. We find that changes in HQ state corporate income tax rates significantly affect the likelihood of cross-state HQ relocation. Other inducements also reduce the likelihood of relocation. The results of the cross-sectional analysis suggest that the likelihood of ...


Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther 2016 University of Pennsylvania

Insurance Against Extreme Events: Pairing Short-Term Incentives With Long-Term Strategies, Howard Kunreuther

Penn Wharton Public Policy Initiative

Consumers tend to purchase too little insurance or purchase it too late. Consequently, taxpayers wind up bearing substantial burdens for paying reconstruction costs from extreme events. The 2005 and 2012 hurricane seasons alone cost taxpayers nearly $150 billion. There is much that can be done to better facilitate the role that insurance can play in addressing losses from extreme events, both natural and man-made.


Digital Commons powered by bepress