Search for dissertations about: "Taxation"

Showing result 11 - 15 of 154 swedish dissertations containing the word Taxation.

2. 11. Optimal Taxation in Search Equilibrium

   Author : Per Engström; Bertil Holmlund; Ann-Sofie Kolm; Torben Tranaes; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Optimal Taxation; unemployment; search; unemployment benefits; home production; Nationalekonomi; Economics; Nationalekonomi;

   Abstract : This thesis consists of four self-contained essays.Essay 1 (with Bertil Holmlund and Ann-Sofie Kolm) develops a two-sector general equilibrium search model where ``goods'' are produced exclusively in the market and ”services” are produced both in the market and within the households. READ MORE

4. 12. An indirect route to equality : taxing consumers to build the Swedish welfare state

   Author : Gunnar Lantz; Thomas Pettersson; Lena Andersson-Skog; Svante Prado; Umeå universitet; []
   Keywords : 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;

   Abstract : 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. READ MORE

5. 13. On Housing, Mortgages, and Taxation

   Author : Kasper Kragh-Sørensen; Per Krusell; Jonathan Heathcote; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Housing; life cycle; heterogeneous households; mortgage interest deduction; residential property tax; mortgage lending policies; welfare; optimal taxation; Economics; nationalekonomi;

   Abstract : Costly reversals of bad policies: the case of the mortgage interest deduction This paper measures the welfare effects of removing the mortgage interest deduction under a variety of implementation scenarios. To this end, we build a life-cycle model with heterogeneous households calibrated to the U.S. READ MORE

6. 14. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

   Author : Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

   Abstract : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. READ MORE

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

   Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Abstract : 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. READ MORE