Sökning: "tax harmonization"

Hittade 4 avhandlingar innehållade orden tax harmonization.

  1. 1. Economic Growth and Fiscal Policy

    Författare :Pontus Hansson; Nationalekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Nationalekonomi; economic policy; economic systems; economic theory; econometrics; public debt; Economics; tax harmonization; financial lending; economic growth; fiscal policy; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Financial science; Finansiering;

    Sammanfattning : This thesis deals with the two subjects economic growth and fiscal policy. The first three chapters after the introduction are theoretical approaches to the determination of long-run growth. In each of these chapters, the ability of fiscal policy to influence long-run growth is examined as well. LÄS MER

  3. 2. 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

  4. 3. Iva e servizi di comunicazione nel modello comunitario e nell'esperienza italo-svedese

    Författare :Cristina Trenta; Adriano Di Pietro; Alma Mater Studiorum- University of Bologna- Faculty of Law Bologna (Italy; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : That PhD research was mainly concerned with the national implementations of Directives1999/59/EC and 2002/38/EC, currently contained in Directive 2006/112/EC, in respect tocommunication services in the field of VAT and territoriality of intellectual services andintangible assets, in both Sweden and Italy. It aimed at providing an overview of Communityrequirements, and of current issues, national debates, steps towards compliance and thedifferent degree of harmonisation within the European regulatory framework attained in thetwo countries. LÄS MER

  5. 4. Gåvobeskattningen i nordiskt perspektiv

    Författare :Christer Silfverberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The Nordic countries possess a common legal tradition, to which an extensive regional harmonization of civil law, not least in the field of family law, testifies. Inheritance and gift taxation are closely linked with the civil law. LÄS MER