Sökning: "tax equity"

Visar resultat 1 - 5 av 24 avhandlingar innehållade orden tax equity.

1. 1. Skatterättvisa

   Författare :Åsa Gunnarsson; Leif Mutén; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; tax equity; tax neutrality; distributive justice; normative coherence;

   Sammanfattning : An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. LÄS MER

3. 2. 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

4. 3. Optimal tax mixes

   Författare :No-Ho Park; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Välfärdsteori;

   Sammanfattning : The three self-contained papers and the note that constitute this thesis analyze the structure of optimal tax mixes in a general-equilibrium economy of heterogeneous individuals incorporating the issue of optimal provision of a pure public good in the last two papers. Paper I deals with the topics in an atemporal model of two individuals differing in their innate production abilities for different policy objectives using a Cobb-Douglas utility function. LÄS MER

5. 4. Stated preference methods and empirical analyses of equity in health economics

   Författare :Peter Martinsson; Nationalekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic systems; economic theory; econometrics; Economics; contingent valuation; equity.; concentration index; Choice experiments; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

   Sammanfattning : This dissertation considers two different aspects of health economics; (i) stated preference methods and (ii) empirical analyses of equity. The first essay deals with the issue of the choice of econometric models when analysing data from a closed-ended contingent valuation survey in health economics. LÄS MER

7. 5. Corporate Tax Integration and the Cost of Capital

   Författare :Tobias Lindhe; Paolo Panteghini; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Corporate Tax Integration; Economic Double Taxation; International Double Taxation; Cost of Capital; the New View of Equity; the Traditional View of Equity; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. LÄS MER