Sökning: "indirect taxation"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden indirect taxation.

1. 1. 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 :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

3. 2. Essays on earnings formation, labor market dynamics, and taxation

   Författare :Johan Holmberg; Thomas Aronsson; Gauthier Lanot; Johan Lundberg; Mette Ejrnæs; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings dynamics; inequality; unemployment; social insurance; economic crises; taxation; Economics; nationalekonomi;

   Sammanfattning : Chapter [I] analyses the dynamic properties of life-cycle earnings of men and women in Sweden by fitting a model to the covariance structure of earnings. We find that the financial crisis of 2008 did not have any major impact on the variability of earnings and that the upward trend in permanent earnings inequality observed in Sweden during the 1990s does not continue in the 2000s. LÄS MER

4. 3. 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

5. 4. Corporate form and international taxation of box corporations

   Författare :Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

   Sammanfattning : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. LÄS MER

7. 5. Income, Energy Taxation, and the Environment : An Econometric analysis

   Författare :Tarek Ghalwash; Runar Brännlund; Pere Riera; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Household consumption; energy demand; emissions; rebound effect; energy taxation; tax elasticities Environmental services; income elasticities; Engel Curves; income distribution.; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of four papers: two of them deal with the relationship between consumption, energy taxation, and emissions on macro level, and two of them focuses on the effects of changes in consumption and income on the environmental quality on a micro level. The main objective of paper [I] is to examine how exogenous technological progress, in terms of an increase in energy efficiency, affects consumption choice by Swedish households and thereby emissions of carbon dioxide (CO2), sulphur dioxide (SO2) and nitrogen oxide (NOx). LÄS MER