Essays about: "ability-to-pay"
Showing result 1 - 5 of 27 essays containing the word ability-to-pay.
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1. Inclusion of differential pricing in congestion charging scheme: The case of Stockholm and Curitiba
University essay from KTH/TransportplaneringAbstract : Among transport demand management (TDM) strategies, congestion pricing has been one of the most widely applied, but at the same time one of the most criticised. The reason is that this measure is considered regressive, exclusionary, and inequitable, since having a flat rate ignores people's ability to pay, i.e. READ MORE
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2. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE
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3. Why It Can Be Effective To Be Just When Sharing Climate Burdens
University essay from Umeå universitet/Institutionen för idé- och samhällsstudierAbstract : This article aims to provide both efficient and just ways of sharing mitigative and adaptive climate burden costs. Time is an important factor when constructing policies which are set out to turn negative temperature trends around. Justice is another crucial value to consider when deciding who ought to carry out these climate burdens. READ MORE
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4. Climate Justice for Tuvalu : Awarding Compensation for Loss and Damages caused by Anthropogenic Climate Change
University essay from Malmö universitet/Institutionen för globala politiska studier (GPS)Abstract : This thesis aims to enable the compensation for sustained Loss and Damage on Tuvalu through a principle conforming to the requirements of Climate Justice. By applying the method of conceptual framework analysis, the various concepts which form the larger frameworks of Climate Justice and Loss and Damage are identified and narrowed down to parameters. READ MORE
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5. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. READ MORE
