Sökning: "consumer tax"

Visar resultat 1 - 5 av 19 avhandlingar innehållade orden consumer tax.

1. 1. 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

3. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

4. 3. Räkna med den ekonomiska brottsligheten : Om det kvantitativa studiet av ekonomisk brottslighet

   Författare :Martin Bergqvist; Hanns von Hofer; Paul Larsson; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic crime; white collar crime; consumer victimization; consumer detriment; consumer fraud; methodology; statistics; count; measure; Criminology; Kriminologi; kriminologi; Criminology;

   Sammanfattning : Since the 1970´s economic crime has been a debated issue in Sweden. Lack of reliable statistical information has been put forth as a serious problem in this debate. The aim of this thesis is to examine the possibilities of improving quantitative knowledge regarding the prevalence and structure of economic crime in Sweden. LÄS MER

5. 4. Essays on Inflation Expectations, Monetary Policy and Tax Reform

   Författare :Kerstin Westergren; Nils Gottfries; Daria Finocchiaro; Stefan Pitschner; Mirko Wiederholt; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inflation expectations; Rational inattention; Frequency of purchase; Consumers; Monetary policy; Instrumental Variables; Event studies; Entrepreneurs; Wealth inequality; Dual taxation; Tax reform; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of three self-contained essays.Essay I: Why do consumers’ expenditure patterns matter for their inflation expectations? I propose a model of rational inattention where a consumer trades off paying attention between goods bought more or less frequently. LÄS MER

7. 5. State and industrial actions to influence consumer behavior

   Författare :Erik Brockwell; Runar Brännlund; Robert Lundmark; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; legislation; regulation; health; environment; tobacco; alcohol; petroleum; electricity; gas; sugar; consumption; prices; signaling effect; almost ideal demand system; public policy; panel data; media expenditure; lobbying; vector error correction model; Economics; nationalekonomi;

   Sammanfattning : This thesis consists of an introductory part and three papers.Paper [I] examines how taxes affect consumption of commodities that are detrimental to health and the environment. LÄS MER