Browsing Digitized Theses and Dissertations (1922–2004) by Subject "Taxation"
Now showing items 1-8 of 8
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(Texas A&M University. Libraries, 1986)In the 1918-1921 period, Congress enacted tax laws to grant a tax reprieve to business combinations aimed at helping them to withstand the vicissitudes of the marketplace. However, since that time business combinations ...
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(Texas A&M University. Libraries, 1986)The term "economic interest" represents an investment in a natural resource that will eventually produce a return on capital. The possession of economic interest is necessary for the taxpayer to (1) claim the depletion ...
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(Texas A&M University. Libraries, 1983)In August of 1981 the Economic Recovery Tax Act (ERTA) was signed into law. A purpose of ERTA was to enhance motivation for investment. In September of 1982 the Tax Equity and Fiscal Responsibility Act (TEFRA) was signed ...
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(Texas A&M University. Libraries, 1980)This dissertation investigates two controversial issues concerning the effects of a percentage depletion allowance upon vertically integrated mineral firms and industries. One controversial issue concerns the effect of ...
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(Texas A&M University. Libraries, 1977)This dissertation is an attempt to determine the economic impact of tax changes and the introduction of environmental controls on mineral extracting industries. The theory developed is applicable to any mineral extracting ...
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(Texas A&M University. Libraries, 1979)For many years, real estate investments were treated quite benevolently by the tax statutes. Although many of the pre-1964 tax benefits were severely reduced by the tax legislation of 1964, 1969 and 1976, the Revenue Act ...
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(Texas A&M University. Libraries, 1985)This dissertation considers the impact of the federal windfall profit tax (WPT) on aggregate Texas petroleum production. First, an engineering-based economic model is developed that incorporates both the geophysical aspects ...
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(Texas A&M University. Libraries, 1981)This dissertation examines several welfare effects of (1) an intracountry transfer payment and (2) a tax on corporate capital. While both topics are concerned with tax incidence, the analysis of each are even more closely ...