Sökning: "Tax Policy"

Visar resultat 1 - 5 av 152 avhandlingar innehållade orden Tax Policy.

  1. 1. Skatterättvisa

    Författare :Åsa Gunnarsson; Leif Mutén; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; tax equity; tax neutrality; distributive justice; normative coherence;

    Sammanfattning : An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. LÄS MER

  3. 2. Limits of Tax Policy

    Författare :Åsa Hansson; Nationalekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic systems; economic theory; econometrics; Economics; government size; growth; benefit- reduction rate; Marginal effective tax rates; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

    Sammanfattning : The size of government has increased dramatically over the last century. Given the magnitude of government involvement in the economy and the potential influence it has on individuals as well as the economy, studies documenting the effects of government size may offer particularly timely insights. This thesis addresses some of these issues. LÄS MER

  4. 3. Choosing environmental policy instruments : Case studies of municipal waste policy in Sweden and England

    Författare :Åsa Maria Persson; Stockholms universitet; []
    Nyckelord :municipal waste policy; environmental policy instruments; environmental policy; Sweden; England;

    Sammanfattning : European governments have during the last couple of decades shown an interest in new types of environmental policy instruments (EPIs) such as environmental taxes, tradable permit schemes and voluntary approaches, as opposed to relying on traditional forms of regulation. The interest in so-called ‘new’ EPIs (NEPIs) has led many governments to commit both to a more diverse EPI mix and to a policy process characterised by procedural rationality, in terms of considering a wide range ofalternative instruments and assessing them in a systematic and transparent way. LÄS MER

  5. 4. Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis

    Författare :Peter Stigson; Hans Lundberg; Jinyue Yan; Tobias Persson; Mälardalens högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sweden; climate change; climate policy; energy policy; EU ETS; Kyoto Protocol; emissions trading; renewable energy certificates; energy tax; carbon dioxide tax; voluntary agreements; environmental law; energy utilities; basic industry; Sverige; klimatförändringar; klimatpolitik; energipolitik; EU ETS; Kyotoprotokollet; utsläppshandel; el-certifikat; energiskatter; koldioxidskatt; frivilliga avtal; program för energieffektivisering; miljölagstiftning; energiproducenter; basindustri; INTERDISCIPLINARY RESEARCH AREAS; TVÄRVETENSKAPLIGA FORSKNINGSOMRÅDEN; Energy- and Environmental Engineering; energi- och miljöteknik;

    Sammanfattning : The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). LÄS MER

  7. 5. Allianser och Illusioner : Socialdemokratin och konsumtionsbeskattningen

    Författare :Åse Lidbeck; Ulf Mörkenstam; Tommy Möller; Jonas Hinnfors; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; consumer tax; value-added tax; tax exchange; neo-corporatism; distribution policy; Social Democracy; Swedish Trade Union Confederation; The Swedish Model; Political Science; statsvetenskap;

    Sammanfattning : From 1960 and onwards the Swedish tax system has gradually changed from mostly progressive to mostly proportional and heavily dependent on taxation on consumer goods. This dissertation aims to describe and explain the role of Social Democracy in this process by studying the forming and further development of the omsättningsskatt, later transformed to a proper value added tax mervärdesskatt (VAT), from an historical institutional perspective. LÄS MER