Search for dissertations about: "fiscal control"

Showing result 1 - 5 of 13 swedish dissertations containing the words fiscal control.

2. 1. Designing Public Organizations and Institutions: Essays on Coordination and Incentives

   Author : Jens Dietrichson; Nationalekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Organizations; institutions; coordination; incentives; performance measurement; communication; budget processes; local governments; fiscal performance; bailouts;

   Abstract : This thesis consists of an introduction and four self-contained chapters that address issues of how organizations and institutions should be designed in order to provide adequate incentives and enable coordination. The first essay uses a multi-task principal-agent model to examine two reasons why coordination problems are common when public sector organizations share responsibilities: the incentives to coordinate resource allocation and the difficulties of measuring performance. READ MORE

4. 2. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

   Author : Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

   Abstract : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. READ MORE

5. 3. Essays on the Evaluation of Public Policies

   Author : Michihito Ando; Matz Dahlberg; Che-Yuan Liang; David Neumark; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Local income growth; Local employment; Nuclear power facilities; Synthetic control method; Quantitative case study; Regression kink design; Endogenous treatment; Intergovernmental grants; Flypaper effect; Treatment effect heterogeneity; Instrumental variable; Oral health; Dentures; Price elasticity; Regression discontinuity design; Cost sharing; Randomization test; Economics; Nationalekonomi;

   Abstract : This thesis consists of four self-contained papers.Essay 1: This paper uses the synthetic control (SC) method to examine how the establishment of Nuclear Power Facilities (NPFs) in Japan in the 1970s and 1980s has affected local per capita income levels in the municipalities in which they were located (NPF municipalities). READ MORE

6. 4. Economic policy in health care : Sickness absence and pharmaceutical costs

   Author : David Granlund; Magnus Wikström; Niklas Rudholm; Åke G Blomquist; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; vertical fiscal externalities; sickness absence; sickness benefits; health care expenditure; fixed budgets; pharmaceuticals; cost containment; dynamic panel data models; endogeneity; propensity score matching; Economics; Nationalekonomi;

   Abstract : This thesis consists of a summary and four papers. The first two concerns health care and sickness absence, and the last two pharmaceutical costs and prices. Paper [I] presents an economic federation model which resembles the situation in, for example, Sweden. READ MORE

7. 5. Political conflicts over public policy in local governments

   Author : Lina Maria Ellegård; Nationalekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis consists of four self-contained essays on different conflicts shaping local government policy. The first essay examines how population aging affects the generosity of public long-term care. Aging may directly affect long-term care policy as the elderly become a more important voter group. READ MORE