Essays about: "Tax rate"

Showing result 1 - 5 of 182 essays containing the words Tax rate.

1. 1. Currency and Valuation Effects on Cross-Border Mergers and Acquisitions

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Filip Vennerström; Madeleine Peters; [2024]
   Keywords : Firm valuation; Cross-Border M A; Foreign Direct Investment; Currency Devaluation and M A; Exchange Rate Impact and M A;

   Abstract : This thesis explores the impact of micro- and macroeconomic factors on cross-border merger and acquisition (M&A) decisions, focusing on the influence of currency movements and firm valuations. Employing a quantitative approach, it examines foreign investors' attitudes towards economies with depreciating currencies, hypothesizing that firms in financially stronger countries are more likely to acquire firms in weaker economies. READ MORE

3. 2. The Swedish tax rules for electricity production in breach of EU tax law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ingi Hilmar Sigurdsson; [2023]
   Keywords : EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

   Abstract : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. READ MORE

4. 3. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Keywords : The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Abstract : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. READ MORE

5. 4. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
   Keywords : International taxation; Trade; Tax evasion; Customs;

   Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

6. 5. Optimal taxation by two-agent reinforcement learning

   University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

   Author : Erik Lindau; [2023]
   Keywords : ;

   Abstract : An economy’s tax policy is one of the vital moments for, on the one hand, stimulating economic growth and labor, and, on the other hand gaining revenues from economic performance. A sufficient level of tax revenues is further important to keep up with governmental obligations and social welfare. READ MORE