Search for dissertations about: "exemptions from VAT"

Found 2 swedish dissertations containing the words exemptions from VAT.

  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. 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