Search for dissertations about: "Indirect tax"
Showing result 1 - 5 of 12 swedish dissertations containing the words Indirect tax.
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1. An indirect route to equality : taxing consumers to build the Swedish welfare state
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
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2. Corporate form and international taxation of box corporations
Abstract : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. READ MORE
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3. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE
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4. Strategic Interactions among Swedish Local Governments
Abstract : Essay 1 (with Matz Dahlberg) investigates if local governments react on the welfare benefit levels in neighbouring jurisdictions when setting their own benefit levels. The IV estimates indicate that there exists a "race-to-the-bottom" and that the effect is economically as well as statistically significant. READ MORE
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5. Essays on Political Representation, Electoral Accountability and Strategic Interactions
Abstract : This thesis consists of an introduction and four self-contained essays.Essay 1 (with Matz Dahlberg and Eva Mörk) investigates political representation by exploring the relationship between citizens' preferences and the preferences of their elected representatives. READ MORE