Essays about: "fiscal income"

Showing result 1 - 5 of 39 essays containing the words fiscal income.

1. 1. 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

3. 2. Earning management in Swedish listed firms during the Covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Niklas Aspegren; Niklas Gillmert Hansen; [2023]
   Keywords : Earnings management; Covid-19 pandemic; Discretionary accruals; Modified Jones Model; Big bath accounting; Economic crises;

   Abstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE

4. 3. Inclusion of differential pricing in congestion charging scheme: The case of Stockholm and Curitiba

   University essay from KTH/Transportplanering

   Author : Joaquin Franco; [2023]
   Keywords : ;

   Abstract : 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

5. 4. FISCAL POLICY AND GENDER INEQUALITY : A CASE OF AGRICULTURE SECTOR IN NIGERIA

   University essay from Södertörns högskola/Nationalekonomi

   Author : Adetutu O Emmanuel; [2023]
   Keywords : ;

   Abstract : Over the years governmental efforts to resolve the issues of gender inequality particularly in the developing countries appear to be less significant, and some scholars have identified this failing as the bane of economic growth and development in such countries. It is argued that the consequences which stems from discrimination against women who constitute about 70% of agricultural labor market in Nigeria and their low empowerment in Nigeria's agriculture sector led to the overall low productivity in the country's agriculture sector. READ MORE

6. 5. The dynamic effects of fiscal consolidations on income distribution: evidence for Spain over 1980-2020

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : David Sarasa Flores; [2022]
   Keywords : Local Projections; fiscal consolidation; income inequality; narrative approach; Business and Economics;

   Abstract : Based on the Spain’s annual and quarterly time series from 1980 to 2020, this paper presents the first case study on the dynamic effects of fiscal consolidation episodes on income distribution and the mechanisms driving the specific dynamics of the distribution. By estimating impulse response functions via Local Projections by Jordà (2005), I find supportive evidence of the increase in income inequality in the aftermath of consolidation episodes. READ MORE