Essays about: "fiscal autonomy"

Found 5 essays containing the words fiscal autonomy.

  1. 1. Policy responses to capital inflows: in emerging Asia and Europe markets

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Shixuan Li; [2019]
    Keywords : Capital inflow; Emerging markets; Surge episodes; Policy responses;

    Abstract : This thesis identified large net private capital inflows to emerging markets over last three decades and studied four policy responses towards these inflows, the policies are exchange rate policy, sterilization policy, fiscal policy and capital controls on inflows and outflows. Regions show different pattern in policy evolvement over time, emerging Asia keeps high intervention in exchange rate and high control over capital throughout time, emerging Europe originally had high foreign exchange market intervention and capital control but loosened them over the early 2000s, Nordic countries as sample for small and open advanced economy, remained their autonomy in exchange intervention, and have the lowest growth in government spending and lowest capital control. READ MORE

  2. 2. Sino-African relations and ODA in the 21st century

    University essay from Lunds universitet/Statsvetenskapliga institutionen; Lunds universitet/Pedagogik; Lunds universitet/Master of Science in Global Studies; Lunds universitet/Graduate School

    Author : Matilda Dunfjäll; [2018]
    Keywords : China; Africa; public expenditure; development aid; south-south cooperation; Law and Political Science; Social Sciences;

    Abstract : This thesis investigates the relationship between Chinese aid and public expenditure in human development sectors in African nations. This is achieved through analysing the change of public expenditure in the education and health sectors of the top two African recipients of Chinese ODA – Ethiopia and Cote d’Ivoire, with an extended analysis to an additional five nations. READ MORE

  3. 3. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

    University essay from Lunds universitet/Juridiska institutionen

    Author : Andréas Vidmar; [2017]
    Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

    Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE

  4. 4. VAT in a federal structure: the feasibility of implementation of a single, broader-based VAT in Brazil, within the parameters of the EU VAT model

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thaynara Silva De Carvalho; [2016]
    Keywords : Fiscal Federalism in Brazil; IPI; PIS and COFINS; CIDE-fuel; ICMS; ISS; VAT; basis of assessment; method of calculation; rate system; place of supply.; Law and Political Science;

    Abstract : The Brazilian tax system is known to be very complex. The main reasons to that is presumably the fact that the federalist pact adopted by the Brazilian Federal Constitution gives a considerable autonomy to all federal entities (the federal government, the states, the Federal District and the municipalities) to impose levies. READ MORE

  5. 5. Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Valts Sturmanis; [2013]
    Keywords : principles of EU law; EU law; Value added tax; burden of proof; fiscal neutrality; Business and Economics;

    Abstract : Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised differs from one Member state to another. READ MORE