Sökning: "consumption taxes"

Visar resultat 1 - 5 av 49 avhandlingar innehållade orden consumption taxes.

  1. 1. Essays on Inequality, Insolvency and Innovation

    Författare :Paula Roth; Erik Lindqvist; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inequality; Relative Deprivation; Consumption; Household Debt; Risk-sharing; Social Comparison; Status; Conspicuous Consumption; Innovation; Occupational Choice; Insolvency; Entrepreneurship; Economics; Nationalekonomi;

    Sammanfattning : First Impressions Last – Does Inequality Increase Status Consumption and Household Debt? (with Elin Molin): Recent decades have seen an increase in income inequality and household debt-to-GDP ratios in many countries, and several studies have suggested that higher income inequality spurs borrowing among nonrich households through their preference to "Keep up with the Joneses". In this paper, we show that standard Keeping up with the Joneses utility functions cannot generate this relationship unless one imposes the implausible assumption that the rich are more impatient than the nonrich. LÄS MER

  2. 2. On Money and Consumption

    Författare :Erik Öberg; Per Krusell; Marco Bassetto; Stockholms universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; nationalekonomi;

    Sammanfattning : Price Level Determination When Tax Payments Are Required in Money. We formalize the idea that the price level can be determined by a requirement that taxes be paid in money. LÄS MER

  3. 3. Essays on inheritance, small businesses and energy consumption

    Författare :Sebastian Escobar; Mikael Elinder; Katarina Nordblom; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; estates; bequests; inheritance taxes; tax evasion; tax avoidace; liquidity; entrepreneurship; small business; sub-metering; environment; smart meters; energy conservation; quasi experiment;

    Sammanfattning : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. LÄS MER

  4. 4. An indirect route to equality : taxing consumers to build the Swedish welfare state

    Författare :Gunnar Lantz; Thomas Pettersson; Lena Andersson-Skog; Svante Prado; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; progressivity; economic history; consumption taxes; VAT; tax incidence; regressive taxation; inequality; income distribution; equity; distributive justice; fairness; household budget surveys; tax policy; welfare state; postwar era; institutions; corporatism; EEC; EFTA; ekonomisk historia; Economic History;

    Sammanfattning : The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. LÄS MER

  5. 5. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

    Författare :Richard Löfqvist; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER