Sökning: "tax revenue"
Visar resultat 1 - 5 av 41 avhandlingar innehållade orden tax revenue.
1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER
2. The Money of Monarchs : The Importance of Non-Tax Revenue for Autocratic Rule in Early Modern Sweden
Sammanfattning : According to a venerable argument about the formation of political regimes in historical Europe, taxation goes hand in hand with representation, as financial needs forced rulers to trade rights for revenue. In this dissertation I explore the reverse assumption, asking whether it is the case that non-taxation went hand in hand with non-representation? I argue that early modern rulers who had access to what I conceptualize as ‘proprietary revenue’—including profits from landownership, natural resource extraction, state-owned enterprise, and colonial plunder—could use such revenue to concentrate political authority in their own hands and rule as autocrats. LÄS MER
3. An indirect route to equality : taxing consumers to build the Swedish welfare state
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. Understanding Firm Behavior : The Role of Recruitments and Institutional Reforms
Sammanfattning : The topic of this thesis is firm behavior and how it is shaped by institutional changes and firms’ recruitment decisions.The first essay studies how the recruitment decisions made by small and medium-sized enterprises (SMEs) affect their subsequent productivity development. LÄS MER
5. Makt och Motstånd : Bönderna, örlogsflottan och den svenska staten 1522-1640
Sammanfattning : The development of the Swedish state is studied through the central and local organizations that built, repaired, maintained and provisioned the Royal Swedish Navy. The state is viewed as an organization which bargained for resources with powerful social groups. LÄS MER