Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range studies has shed light on magnitude profit shifting by multinational corporations, indirect costs this behaviour is underexplored. These are likely to be skewed based country’s level income. We hypothesize that developed countries tend recover lar...

ESSAYS ON SUB-NATIONAL VALUE ADDED TAX OF INDIA AND TAX INCIDENCE By ASTHA SEN August 2015 Committee Chair: Dr. Sally Wallace Major Department: Economics The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in...

This thesis presents a three part methodology for analyzing the flow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of “flow-through” tax entities, have rapidly increased in size, complexity and economic re...