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Three essays on Indonesian political economy : elite capture, corruption, and female policy makers
Darmawan, Rivayani - 2014
Zusammenfassung Die drei Essays dieser Dissertation leisten einen Beitrag zum Verständnis der politischen Ökonomie Indonesiens in Zeiten der Dezentralisierung. Vor dem Hintergrund des "Urban Poverty Project 2" (UPP2), einem kommunalen Entwicklungsprojekt in Indonesien, untersucht der erste...
Persistent link: https://www.econbiz.de/10010526650
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An evaluation of the capital gains tax concessions for small business
Marriage, Wayne Wilson - 2006
. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …
Persistent link: https://www.econbiz.de/10009437997
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Die inkomstebelasting hantering van franchisefooie betaalbaar deur franchisehouers in die Suid-Afrikaanse Petroleum-bedryf
Willemse, Leonard Christian; Van Schalkwyk, C. J. - 2010
AFRIKAANSE OPSOMMING: Franchise besighede is ʼn alledaagse verskynsel in die Suid-Afrikaanse en Internasionalebesigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die PetroleumProdukte Wet No. 120 van 1977 word ʼn groothandelaar van petroleum produkte verbiedom ʼn...
Persistent link: https://www.econbiz.de/10009442145
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The impact of the taxation of dividends on the dividend policy of South African companies
Ellis, Edlynn Cecelia - 2008
This study investigated whether the way in which dividends are taxed in SouthAfrica, with the introduction of Secondary Tax on Companies (STC) in 1993,together with the extensive piece of legislation which incorporates dividends, hasa negative impact on the total amount of dividends paid by...
Persistent link: https://www.econbiz.de/10009442252
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Prescriptiveness of the South African transfer pricing tax legislation in providing guidance on how to transact at an arm's length price
Manyaka, Puleng Owen - 2011
Transfer pricing is a significant taxation problem facing both tax authorities andmultinational enterprises. Tax …, South Africa, tax legislation, taxation, tax law, taxauthority, transfer pricing, transfer pricing methods, United States of …
Persistent link: https://www.econbiz.de/10009447627
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Three essays on taxation
Kinney, Michael R. (contributor) - 2007
This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax rate. The Taxpayer Relief Act of 1997 reduced the long-term capital gains tax rate. News of this rate reduction reached investors in late...
Persistent link: https://www.econbiz.de/10009464926
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Sozialversicherung als Umverteilungsinstrument bei asymmetrischer Information
Scheuer, Florian - 2005
social insurance and taxation if insurance markets are characterized by adverse selection. The positive and normative … income taxation and the optimal nonlinear social insurance schedule are characterized simultaneously. …
Persistent link: https://www.econbiz.de/10009471620
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Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen - Experimentelle Analysen zur Wahrnehmung der Steuerbelastung
Fochmann, Martin - 2011
a tax is presented and the experience individuals have with taxation. This means that a more transparent tax …
Persistent link: https://www.econbiz.de/10009478158
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Gyventojų pajamų mokesčio analizė
Normantaitė, Renata - 2005
exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax …
Persistent link: https://www.econbiz.de/10009478780
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Kelių transporto infrastruktūros finansavimas Lietuvoje: problemų ir tobulinimo galimybių analizė
Bardauskaitė, Vaida; Minkutė, Samanta - 2010
roads: the deficiency and unevenness of financing, inefficient system of road taxation, not rational distribution of fund of … change the present system of taxation into more efficient one. …
Persistent link: https://www.econbiz.de/10009479285