Search for dissertations about: "Taxation"

Showing result 6 - 10 of 154 swedish dissertations containing the word Taxation.

  2. 6. Essays on the Politics of Taxation

    Author : Per F. Andersson; Statsvetenskapliga institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Democracy; Economic history; Redistribution; Political economy; Beskattning; Demokrati; Ekonomisk historia; Omfördelning; Politisk ekonomi;

    Abstract : Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. READ MORE

  4. 7. Mitigating Double Taxation

    Author : Tobias Lindhe; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

    Abstract : .... READ MORE

  5. 8. Essays on Income Taxation

    Author : Dingquan Miao; Spencer Bastani; Thomas Giebe; Jukka Pirttilä; Linnéuniversitetet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal income taxation; tagging; immigrants; numerical simulation; earnings supply; skill distributions.; Economics; Nationalekonomi;

    Abstract : This thesis contributes to the study of income taxation. It consists of three self- contained papers.The first paper, Should Natives and Immigrants Face Different Income Tax Schedules, computes how optimal income tax schedules optimally should be differentiated between immigrants and natives. READ MORE

  6. 9. Essays on earnings formation, labor market dynamics, and taxation

    Author : Johan Holmberg; Thomas Aronsson; Gauthier Lanot; Johan Lundberg; Mette Ejrnæs; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings dynamics; inequality; unemployment; social insurance; economic crises; taxation; Economics; nationalekonomi;

    Abstract : Chapter [I] analyses the dynamic properties of life-cycle earnings of men and women in Sweden by fitting a model to the covariance structure of earnings. We find that the financial crisis of 2008 did not have any major impact on the variability of earnings and that the upward trend in permanent earnings inequality observed in Sweden during the 1990s does not continue in the 2000s. READ MORE

  7. 10. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE