Sökning: "regressive taxation"

Hittade 5 avhandlingar innehållade orden regressive 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 the Politics of Taxation

    Författare :Per F. Andersson; Statsvetenskapliga institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Democracy; Economic history; Redistribution; Political economy; Beskattning; Demokrati; Ekonomisk historia; Omfördelning; Politisk ekonomi;

    Sammanfattning : Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. LÄS MER

  4. 3. Studies in empirical public economics

    Författare :Douglas Lundin; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : Essay 1 studies the redistributional effect of commodity taxes. In the recent literature commodity taxes have been shown to be far less regressive in relation to measures of lifetime resources than in relation to annual income. This suggests that commodity taxation might not have the adverse distributive effect previously believed. LÄS MER

  5. 4. Essays on Labour Market Structure and Policies

    Författare :Mirco Tonin; John Hassler; Tito Boeri; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; minimum wage; tax evasion; wage distribution; Hungary; in-work benefits; Economics; Nationalekonomi; Economics; nationalekonomi;

    Sammanfattning : The thesis consists of three essays on labour market structure and policies.Minimum Wage and Tax Evasion: Theory builds a theoretical model to analyse the interaction between minimum wage legislation and tax evasion by employed labour. LÄS MER

  7. 5. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

    Författare :Hanna Armelius; Lars Hultkrantz; Jonas Agell; Michael Lundholm; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. LÄS MER