Essays about: "Tax Revenue"

Showing result 11 - 15 of 91 essays containing the words Tax Revenue.

  1. 11. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  3. 12. Border Carbon Adjustment and Inequality: Distributional Equity Concerns About the EU CBAM's Impacts in South Africa

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Jannick Leukers; [2022]
    Keywords : Border carbon adjustment; CBAM; Carbon pricing; Inequality; South Africa; Intervention theory; Earth and Environmental Sciences; Social Sciences;

    Abstract : Border carbon adjustment (BCA) policies are increasingly discussed as an instrument to avoid carbon leakage; however, their social implications are not well understood. Nevertheless, the EU introduced its CBAM, which will take effect in 2026. READ MORE

  4. 13. Decentralization - a route towards gender balance in municipal politics? Decentralization and wider women representation in municipal assemblies: evidence across countries

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Lali Dvali; [2021-11-23]
    Keywords : Women s political representation; fiscal decentralization; municipal level; gender and politics;

    Abstract : This paper explores the relationship between the level of decentralization and women's political participation in local politics. Using the OLS regression analysis I ask whether fiscal decentralization fosters more gender-balanced politics at the municipal level and whether the quality of public service serves as a mechanism through which the relationship works. READ MORE

  5. 14. Market Reactions to Green Bond Issuance Announcements: The Role of Regulative and Normative Institutions

    University essay from Göteborgs universitet/Graduate School

    Author : Isak Eliasson; Viktor Emmesjö; [2021-06-28]
    Keywords : regulative institutions; normative institutions; green bonds; environmental awareness; environmentally related tax revenue;

    Abstract : This study uses an event- and panel analysis methodology to investigate whether the stringency of regulative and normative institutions is associated with a positive stock market reaction to green bond issuance announcements. Environmentally related tax revenue is used to represent regulative institutions and environmental awareness is used to represent normative institutions. READ MORE

  6. 15. The effect of an increased excise tax on alcohol consumption

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Celina Hua; Sarah Pramle; [2021-02-09]
    Keywords : ;

    Abstract : In September 2020, the Swedish government announced the ambition to further raise the tax on alcohol and tobacco products. The new policy, planned to be enacted in January 2023, aims to adjust for inflationary measures while promoting public health and increasing government revenue. READ MORE