Search for dissertations about: "thesis on taxation"

Showing result 21 - 25 of 136 swedish dissertations containing the words thesis on taxation.

  2. 21. Optimal Taxation in Search Equilibrium

    Author : Per Engström; Bertil Holmlund; Ann-Sofie Kolm; Torben Tranaes; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Optimal Taxation; unemployment; search; unemployment benefits; home production; Nationalekonomi; Economics; Nationalekonomi;

    Abstract : This thesis consists of four self-contained essays.Essay 1 (with Bertil Holmlund and Ann-Sofie Kolm) develops a two-sector general equilibrium search model where ``goods'' are produced exclusively in the market and ”services” are produced both in the market and within the households. READ MORE

  4. 22. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE

  5. 23. Essays on Environmental Regulations

    Author : László Sajtos; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This thesis consists of four papers in the intersection of environmental regulations and finance:Paper I: Environmental taxation in SwedenPaper II: The World’s Highest Carbon TaxPaper III: The effect of carbon taxation on firm value- Evidence from Sweden Paper IV: The reform of the EU ETS.... READ MORE

  6. 24. 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

  7. 25. Essays on finance, taxation and corporate investment

    Author : Sten Hansen; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Abstract : Essay 1 investigates the effects on corporate investment of financial deregulation in Sweden during the 1980s. An Euler investment equation, including adjustment and agency costs, is estimated on a large panel of Swedish firms. READ MORE