Essays about: "Tax Arbitrage"

Showing result 1 - 5 of 8 essays containing the words Tax Arbitrage.

  1. 1. Need for Speed(y) Conversion to a Low-Emission Vehicle Fleet : The Incidence of the Swedish Feebate Tax in the Presence of the Impending EU CO2 Emission Standards

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Michaela Dagher; [2022]
    Keywords : feebate tax; tax incidence; BonusMalus; vehicle fleet;

    Abstract : In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. READ MORE

  3. 2. Electric cars for grid services : A system perspective study of V2G in a future energy system of Sweden and a local perspective study of a commercial car fleet

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Isak Søgaard Vallinder; Matilda Carlsson; [2022]
    Keywords : Smart charging; V2G; Ancillary services; Energy system modeling; Car Sharing; Sweden; Smart laddning; V2G; Stödtjänster; Energysystemmodellering; Bildelning; Sverige;

    Abstract : One of the biggest challenges of today is to mitigate climate change and adjust our way of living in accordance with sustainability. To reduce the climate impact of the transport sector the electrification of the road transport sector is commonly seen as having a key role to play. READ MORE

  4. 3. Purchasing Power Parity (PPP) Deviations: The case of H&M.

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Sofia Chen; Ruoshui He; [2020]
    Keywords : purchasing power parity; law of one price; homogenous products; price settings; H M;

    Abstract : The theories of the law of one price and purchasing power parity are thought to hold almost exactly in financial market, but it seems less likely to occur in international trade where arbitrage opportunities take place. The purpose of this study is to test whether the purchasing power parity holds for commodities in various national markets, for which a quantitative method is followed. READ MORE

  5. 4. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juliane Fiebig; [2016]
    Keywords : Hybrid Mismatches; Hybrid Financial Instruments; Double Taxation; Double Non-Taxation; Tax Abuse; BEPS; Anti-Tax Tax Avoidance; Tax Arbitrage; Law and Political Science;

    Abstract : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. READ MORE

  6. 5. The Effect of Congestion Charge and Fuel Arbitrage on Air Quality in Stockholm

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Yan Chen; [2013]
    Keywords : Air quality; Congestion charge; Green cars; Fuel sales; Stockholm;

    Abstract : In August 2007, the congestion charge is launched in Stockholm after a seven-month trial period in 2006. This paper applies empirical methods to estimate the effects of the implementation of congestion charge on the air quality in Stockholm. I find that the trial and permanent congestion tax have reduced the emissions of major air pollutants. READ MORE