Sökning: "OECD TAX"

Visar resultat 16 - 20 av 22 avhandlingar innehållade orden OECD TAX.

  1. 16. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen

    Författare :Jari Burmeister; Bertil Wiman; Jan Bjuvberg; Mats Tjernberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internprissättning; omkaraterisering; Finansrätt; Fiscal Law;

    Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER

  3. 17. Studies in growth and household allocation

    Författare :Frida Widmalm; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : This thesis consists of three self-contained essays.Essay 1 Using pooled cross-sectional data from 23 OECD countries, between 1965 and 1990, I find evidence that the tax structure affects economic growth. Specifically, the proportion of tax revenue raised by taxing personal income has a negative correlation with economic growth. LÄS MER

  4. 18. Environmental taxation - Empirical and Theoretical Applications

    Författare :Åsa Löfgren; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Oil; Decomposition; Gasoline; Policy instruments; Causality; Political economy; Optimal taxation; Habit formation; Environment; Intertemporal choice;

    Sammanfattning : This thesis consists of five self-contained articles, and hence each paper can be read independently. Still, all five papers have one important feature in common: environmental taxation. LÄS MER

  5. 19. Essays on Voting Behavior, Labor Market Policy, and Taxation

    Författare :Henrik Jordahl; Timothy Besley; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Elections; voting behavior; pocketbook voting; self-interest; public interest; intergovernmental grants; vote purchasing; redistribution; central bank independence; labor market reform; credibility; flexibility; inflation; unemployment; rigidities; horizontal equity; optimal taxation; heterogeneous preferences; utilitarianism; Nationalekonomi; val; röstningsbeteende; plånboksröstning; egenintresse; allmänintresse; statsbidrag till kommuner; röstköp; omfördelning; centralbanksoberoende; arbetsmarknadsreform; trovärdighet; flexibilitet; inflation; arbetslöshet; rigiditet; horisontell rättvisa; optimal beskattning; heterogena preferenser; utilitarism; Economics; Nationalekonomi; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of four self-contained essays.Essay 1 investigates the vote motive in Swedish general elections. A theoretical model of rational retrospective voting is tested empirically on pooled cross-sectional and panel data from the Swedish Election Studies between 1985 and 1994 supplemented with time series on inflation and unemployment. LÄS MER

  7. 20. Essays on growth and environment

    Författare :Catia Cialani; Thomas Aronsson; Karl-Gustaf Löfgren; Patrik Söderholm; Högskolan Dalarna; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; genuine saving; welfare change; taxation; per capita GDP; per capita CO2; international trade; net migration; unemployment; growth; inequality.; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Sammanfattning : This thesis consists of a summary and four self-contained papers.Paper [I] Following the 1987 report by The World Commission on Environment and Development, the genuine saving has come to play a key role in the context of sustainable development, and the World Bank regularly publishes numbers for genuine saving on a national basis. LÄS MER