Search for dissertations about: "consumption tax"
Showing result 1 - 5 of 57 swedish dissertations containing the words consumption tax.
-
1. 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
-
2. Essays on Pensions, Retirement and Tax Evasion
Abstract : Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. READ MORE
-
3. Essays on inheritance, small businesses and energy consumption
Abstract : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. READ MORE
-
4. Green consumption energy use and carbon dioxide emission
Abstract : The aim of this thesis is to explore the quantitative potential to reduce energy requirements and CO2 emissions through changed patterns of consumption, given unchanged levels of consumption expenditure. The thesis question is analysed using a systems analysis approach which in this case means that life cycle assessment data on energy requirements and CO2 emissions related to household consumption are combined with a financial and behavioural analysis to make sure that the budget constraint is kept and that both the first and second order effects of adopting a green consumption pattern are analysed. READ MORE
-
5. 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