Search for dissertations about: "goods and services tax"

Showing result 1 - 5 of 10 swedish dissertations containing the words goods and services tax.

2. 1. 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

4. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   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

5. 3. Income, Energy Taxation, and the Environment : An Econometric analysis

   Author : Tarek Ghalwash; Runar Brännlund; Pere Riera; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Household consumption; energy demand; emissions; rebound effect; energy taxation; tax elasticities Environmental services; income elasticities; Engel Curves; income distribution.; Economics; Nationalekonomi;

   Abstract : This thesis consists of four papers: two of them deal with the relationship between consumption, energy taxation, and emissions on macro level, and two of them focuses on the effects of changes in consumption and income on the environmental quality on a micro level. The main objective of paper [I] is to examine how exogenous technological progress, in terms of an increase in energy efficiency, affects consumption choice by Swedish households and thereby emissions of carbon dioxide (CO2), sulphur dioxide (SO2) and nitrogen oxide (NOx). READ MORE

6. 4. Essays on redistribution and local public expenditures

   Author : Mikael Witterblad; Thomas Aronsson; Tomas Sjögren; Lars-Erik Borge; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; optimal taxation; unemployment; durable goods; flypaper effects; intergovernmental relations; demand system; local government spending; Economics; Nationalekonomi;

   Abstract : This thesis consists of a summary and four papers. The first two papers are theoretical contributions within the area of optimal taxation and public expenditures under asymmetric information between the government and the private sector, and the last two are empirical contributions to the literature on local public expenditures. READ MORE

7. 5. Cross-Border Consumption Taxation of Digital Supplies

   Author : Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

   Abstract : .... READ MORE