Search for dissertations about: "Taxation"

Showing result 1 - 5 of 61 swedish dissertations containing the word Taxation.

  1. 1. Taxation of intermediate goods : a CGE analysis

    University dissertation from Örebro : Örebro universitet

    Author : Lars Bohlin; Örebro universitet.; [2010]
    Keywords : Optimal taxation; energy taxation; environmental taxes; emission trading; climate policy; carbon leakage; CGE-analysis; input-output tables; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES Business and economics Economics; SAMHÄLLSVETENSKAP Ekonomi Nationalekonomi; Nationalekonomi; Economics;

    Abstract : This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. READ MORE

  2. 2. Bureaucracy, Informality and Taxation : Essays in Development Economics and Public Finance

    University dissertation from Stockholm : Department of Economics, Stockholm University

    Author : Anders Fredriksson; Stockholms universitet.; [2009]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Bureaucracy; Informality; Taxation; Corruption; Red tape; Investment; Formalization; Laffer effects; SOCIAL SCIENCES Business and economics Economics; SAMHÄLLSVETENSKAP Ekonomi Nationalekonomi; nationalekonomi; Economics;

    Abstract : This thesis consists of three self-contained essays.Essay 1, "Dispatchers", is a study of a specialized service sector that has arisen in many developing countries.It is a well-established fact that the government bureaucracy in many developing countries is large, difficult to understand, non-transparent and time-consuming. READ MORE

  3. 3. Essays on the Economics of Income Taxation

    University dissertation from Uppsala universitet

    Author : Spencer Bastani; Uppsala universitet.; [2012]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; taxation; income redistribution; in-kind transfers; tagging; behavioral responses to income taxation; Economics; Nationalekonomi;

    Abstract : This thesis consists of five self-contained essays.Essay 1. (with Sören Blomquist and Luca Micheletto) Using a calibrated overlapping-generations model we quantify the welfare gains of an age-dependent labor income tax. Agents face uncertainty regarding future abilities and can transfer consumption across periods through savings. READ MORE

  4. 4. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    University dissertation from Jönköping : Jönköping International Business School

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; University of Gothenburg.; [2008]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Nedladdningsbara tjänster kan lätt tillhandahållas över landsgränser, vilket innebär att köpare och säljare kan befinna sig i olika stater. Mervärdesskatten är dock en nationell skatt som beläggs dessa tjänster. Detta innebär att samma tjänst kan bli beskattad i flera olika stater (sk. dubbelbeskattning),  t. READ MORE

  5. 5. Cross-Border Consumption Taxation of Digital Supplies

    University dissertation from Amsterdam : International Bureau of Fiscal Documentation

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; University of Gothenburg.; [2009]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE Financial law; RÄTTSVETENSKAP JURIDIK Finansrätt; cross-border taxation; value added tax; goods and services tax; international double taxation;

    Abstract : .... READ MORE