Search for dissertations about: "Economy tax"

Showing result 1 - 5 of 68 swedish dissertations containing the words Economy tax.

2. 1. Optimal tax mixes

   Author : No-Ho Park; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Välfärdsteori;

   Abstract : The three self-contained papers and the note that constitute this thesis analyze the structure of optimal tax mixes in a general-equilibrium economy of heterogeneous individuals incorporating the issue of optimal provision of a pure public good in the last two papers. Paper I deals with the topics in an atemporal model of two individuals differing in their innate production abilities for different policy objectives using a Cobb-Douglas utility function. READ MORE

4. 2. Limits of Tax Policy

   Author : Åsa Hansson; Nationalekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic systems; economic theory; econometrics; Economics; government size; growth; benefit- reduction rate; Marginal effective tax rates; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

   Abstract : The size of government has increased dramatically over the last century. Given the magnitude of government involvement in the economy and the potential influence it has on individuals as well as the economy, studies documenting the effects of government size may offer particularly timely insights. This thesis addresses some of these issues. READ MORE

5. 3. Illegal yet Licit : Justifying Informal Purchases of Work in Contemporary Sweden

   Author : Lotta Björklund Larsen; Christina Garsten; Michael Blim; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; service economy; informal work; reciprocity; justification; tax; Sweden; Social anthropology; Socialantropologi; Social Anthropology; socialantropologi;

   Abstract : Svart arbete, informal purchases of work, is a widely debated societal phenomenon in Sweden. It is often seen as detrimental to contemporary welfare society, eroding taxpaying morals, fair competition and solidarity with fellow citizens. Acknowledged as wrong, it is in many instances also an acceptable and commonplace exchange practice. READ MORE

6. 4. 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

7. 5. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

   Author : Richard Löfqvist; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Abstract : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. READ MORE