Sökning: "consumption taxation"

Visar resultat 11 - 15 av 37 avhandlingar innehållade orden consumption taxation.

  1. 11. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

    Författare :Oskar Henkow; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

    Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER

  2. 12. Essays on Taxation, Externalities, and Poverty Traps

    Författare :Fei Ao; Daniel Spiro; Chuan-Zhong Li; Thomas Aronsson; Jukka Pirttilä; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal Taxation; Externalities; Poverty traps; Aid; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of three self-contained essays.Essay I characterizes the optimal mix of linear commodity taxation and non-linear income taxation in a dynamic economy where consumption gives rise to positional and environmental externalities. LÄS MER

  3. 13. 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

  4. 14. Essays on the Demand for Alcohol in Sweden - Review and Applied Demand Studies

    Författare :Fredrik Berggren; Nationalekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic theory; econometrics; Economics; frequency; intensity; quantity per period; rational addiction; cross-border shopping; monopoly; elasticities; taxation; demand system; alcohol demand; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

    Sammanfattning : The review and Paper I present applications of economics to the use of alcohol. The review considers the demand for alcohol. The first paper also considers taxes and other alcohol policy measures, social costs and economic evaluations. LÄS MER

  5. 15. Income Redistribution, Educational Choice and Growth

    Författare :Camilo von Greiff; Hans Wijkander; Henry Ohlsson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Income redistribution; Education subsidies; Growth; Economics; Nationalekonomi; Economics; nationalekonomi;

    Sammanfattning : This thesis contains three theoretical essays on public economics and economics of education. They all focus on different types of redistribution of labor income between individuals and their consequences for income distribution and economic growth. LÄS MER