Search for dissertations about: "Tax on services"
Showing result 1 - 5 of 38 swedish dissertations containing the words Tax on services.
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1. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems
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
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2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
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
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3. Essays on taxes and consumption
Abstract : This Ph.D. thesis in Economics consists of three self-contained chapters in Applied Microeconomics that use Swedish registry data and data on prices collected at restaurants. READ MORE
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4. Providers and Profiteers: Essays on Profits and Competition in the Provision of Public Services
Abstract : Public services, such as education and health care, are provided by both public and private actors. In some countries, such as Sweden, these include for-profit organizations. In systems allowing the users to choose freely, the providers must compete, often by offering qualities that the users may care about. 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