Search for dissertations about: "Tax"

Showing result 6 - 10 of 325 swedish dissertations containing the word Tax.

2. 6. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions

   Author : Yvette Lind; Mats Tjernberg; Jan Kellgren; Mattias Derlén; Martin Berglund; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

   Abstract : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. READ MORE

4. 7. 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

5. 8. Taxes, Nudges, and Conformity : Essays in Labor and Behavioral Economics

   Author : Egebark Johan; Peter Fredriksson; Roope Uusitalo; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Youth unemployment; Payroll tax; Self-employment tax; Tax subsidy; Labor costs; Resource conservation; Default option; Moral appeal; Social interactions; Contagion; Natural Field Experiment; Economics; nationalekonomi;

   Abstract : This thesis consists of four papers summarized as follows.Do Payroll Tax Cuts Raise Youth Employment? We study whether payroll tax reductions are an effective means to raise youth employment. In 2007, the Swedish employer-paid payroll tax was cut on a large scale for young workers, substantially reducing labor costs for this group. READ MORE

6. 9. To Levy Taxes on Multinational Corporations : Allocating Rights and Making Them Enforceable

   Author : Carolina Janson; Eva Erman; Magnus Reitberger; Rutger Claassen; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; tax avoidance; tax competition; reciprocity; cooperation; risk-pooling; practice dependency; international tax structures; multinational corporations; interdependence; globalisation; public resources; statsvetenskap; Political Science;

   Abstract : Who, if anyone, should have the right to levy taxes on a multinational corporation’s (MNC’s) profits? Using a practice-dependent nonideal theoretical methodology this dissertation seeks to explore how the currently intended distribution of the rights to levy taxes on MNCs’ profits can be defended. That is, why we might value it and, what the goals of it is. READ MORE

7. 10. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

   Author : Hanna Armelius; Lars Hultkrantz; Jonas Agell; Michael Lundholm; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; Economics; Nationalekonomi;

   Abstract : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. READ MORE