Search for dissertations about: "indirect taxation"
Showing result 1 - 5 of 8 swedish dissertations containing the words indirect taxation.
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1. 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
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2. Essays on earnings formation, labor market dynamics, and taxation
Abstract : Chapter [I] analyses the dynamic properties of life-cycle earnings of men and women in Sweden by fitting a model to the covariance structure of earnings. We find that the financial crisis of 2008 did not have any major impact on the variability of earnings and that the upward trend in permanent earnings inequality observed in Sweden during the 1990s does not continue in the 2000s. READ MORE
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3. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE
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4. Corporate form and international taxation of box corporations
Abstract : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. READ MORE
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5. Income, Energy Taxation, and the Environment : An Econometric analysis
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