Search for dissertations about: "Tax exemptions"

Showing result 1 - 5 of 8 swedish dissertations containing the words Tax exemptions.

2. 1. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

   Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

   Abstract : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. READ MORE

4. 2. Energy system perspectives on transport biofuel policies – a modelling analysis

   Author : Martin Börjesson; Chalmers tekniska högskola; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; NATURVETENSKAP; NATURAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cost-optimization; biofuels; linear programming; fuel tax; district heating; biomass gasification; model; transport; energy systems; MARKAL;

   Abstract : Climate concerns and energy security issues have in recent years triggered the interest in biofuels for transport. This has resulted in governmental and intergovernmental targets that, if implemented, will lead to an unprecedented growth in biofuel production. READ MORE

5. 3. Essays on environmental policy analysis : computable general equilibrium approaches applied to Sweden

   Author : Martin Hill; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis consists of three essays within the field of applied environmental economics, with the common basic aim of analyzing effects of Swedish environmental policy. Starting out from Swedish environmental goals, the thesis assesses a range of policy-related questions. READ MORE

6. 4. Composite Supplies in the Common System of VAT

   Author : Giacomo Lindgren Zucchini; Eleonor Kristoffersson; Anna-Maria Hambre; Joakim Nergelius; Edoardo Traversa; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Composite supply; composite supplies; single supply; supply; supplies; taxable supply; single transaction; transaction; VAT;

   Abstract : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. READ MORE

7. 5. Child Marriage, Human Development and Welfare : Using Public Spending, Taxation and Conditional Cash Transfers as Policy Instruments

   Author : Yeasmin Sayeed; Lars Hultkrantz; Jörgen Levin; Jesper Stage; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; HDs; Growth; MAMS; VAT Reform; Equity; Welfare; Secondary Stipend; Education; Age at Marriage; Multiregional Social Accounting Matrix; Cross-Entropy Estimation; Economics; Nationalekonomi;

   Abstract : The theme of this thesis is to analyze the impact of policy interventions such as financing human development (HD), tax reform and conditional cash transfer programmes, under the framework of growth and sustainable development. These policy instruments are evaluated through the application of both partial and general equilibrium models, and the last paper concentrates on developing regional social accounting matrices (SAMs) as a core database for spatial general equilibrium modelling. READ MORE