Search for dissertations about: "tax compliance"

Showing result 1 - 5 of 11 swedish dissertations containing the words tax compliance.

  2. 1. Tax confidentiality : a comparative study and impact assessment of global interest

    Author : Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

    Abstract : .... READ MORE

  4. 2. Essays in Public Finance and Behavioral Economics

    Author : Arnaldur Stefánsson; Per Engström; Eva Mörk; Mats Persson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Frisch elasticity of labor supply; identification; elasticity heterogeneity; tax compliance; loss aversion; prospect theory; benefit take-up; similarity; distributive justice; moral decision-making; ambiguity attitudes; framing; consistency of choice; Economics; Nationalekonomi;

    Abstract : Essay I: I study how individuals adjust their labor supply in response to a year with tax free income. Due to a transformation from a retroactive to a pay-as-you-earn tax system, income earned on the Icelandic labor market in 1987 was never taxed. READ MORE

  5. 3. An indirect route to equality : taxing consumers to build the Swedish welfare state

    Author : Gunnar Lantz; Thomas Pettersson; Lena Andersson-Skog; Svante Prado; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; progressivity; economic history; consumption taxes; VAT; tax incidence; regressive taxation; inequality; income distribution; equity; distributive justice; fairness; household budget surveys; tax policy; welfare state; postwar era; institutions; corporatism; EEC; EFTA; ekonomisk historia; Economic History;

    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

  6. 4. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

    Author : Mattias Haraldsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting Transparency Accountability Compliance Auditing Public Sector;

    Abstract : This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. READ MORE

  7. 5. Essays on Labour Market Structure and Policies

    Author : Mirco Tonin; John Hassler; Tito Boeri; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; minimum wage; tax evasion; wage distribution; Hungary; in-work benefits; Economics; Nationalekonomi; Economics; nationalekonomi;

    Abstract : The thesis consists of three essays on labour market structure and policies.Minimum Wage and Tax Evasion: Theory builds a theoretical model to analyse the interaction between minimum wage legislation and tax evasion by employed labour. READ MORE