Search for dissertations about: "value added tax thesis"

Showing result 6 - 10 of 14 swedish dissertations containing the words value added tax thesis.

  1. 6. 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

  2. 7. Life-Cycle Energy and Carbon Implications of Wood-Based Products and Construction

    Author : Roger Sathre; Leif Gustavsson; Birger Solberg; Mittuniversitetet; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; forest products; climate change mitigation; carbon balance; energy; life cycle; wood; land use; Environmental engineering; Miljöteknik;

    Abstract : Forests can be an important element of an overall strategy to limit the atmospheric concentration of carbon dioxide (CO2) that contributes to climate change. As an integral part of the global carbon cycle, forests remove CO2 from the atmosphere as they grow, and accumulate carbon in tree biomass. READ MORE

  3. 8. Essays on taxes and consumption

    Author : Paul Elger; Handelshögskolan i Stockholm; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This Ph.D. thesis in Economics consists of three self-contained chapters in Applied Microeconomics that use Swedish registry data and data on prices collected at restaurants. READ MORE

  4. 9. Essays on the Politics of Taxation

    Author : Per F. Andersson; Statsvetenskapliga institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Democracy; Economic history; Redistribution; Political economy; Beskattning; Demokrati; Ekonomisk historia; Omfördelning; Politisk ekonomi;

    Abstract : Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. READ MORE

  5. 10. Composite Supplies in the Common System of VAT

    Author : Giacomo Lindgren Zucchini; Eleonor Kristoffersson; Anna-Maria Hambre; Joakim Nergelius; Edoardo Traversa; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Composite supply; composite supplies; single supply; supply; supplies; taxable supply; single transaction; transaction; VAT;

    Abstract : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. READ MORE