Essays about: "fiscal systems"

Showing result 1 - 5 of 27 essays containing the words fiscal systems.

  1. 1. New Evidence on Tax-Aid Nexus

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Heidi Uitto; [2021]
    Keywords : Africa; Tax revenue mobilization; foreign aid; aid fungibility; ODA; fiscal response to aid; Business and Economics;

    Abstract : Effective tax systems play a key role in self-sustained economic growth. Where foreign aid can provide much needed funds for less developed countries, it may also increase aid dependency if the country does not simultaneously improve its taxing capacity. READ MORE

  3. 2. Regional Risk Sharing Among Swedish Municipalities

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Rasmus Hegefors; Henrik Hällerfors; [2021]
    Keywords : risk sharing; regional redistribution and stabilization; fiscal equalisation; local government;

    Abstract : We use panel data to analyse long-run and short-run risk sharing among Swedish municipalities in terms of municipal-level personal incomes during the period 2000-2018 and local government finances during 2005-2018. We find that long-run redistribution of personal incomes amounts to 44 percent and short-run stabilisation to 39 percent. READ MORE

  4. 3. Wall Street on a Mission I (Re)instating the Legitimacy of Finance for Development: An Analysis of the Global Investors for Sustainable Development Alliance (GISD)

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Aicha Chabbi; [2021]
    Keywords : SDG funding; global recession; public debt; Global Investors for Sustainable Development Alliance GIDS ; legitimacy; Law and Political Science;

    Abstract : According to estimates advanced by the United Nations, the annual SDG funding gap amounts to $2.5 trillion. The covid-19 pandemic further exacerbated the underlying issues as the global recession led to an unprecedented rise in public debts and economic distress triggered by defaults, capital flights and fiscal austerity. READ MORE

  5. 4. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maija Vilhelmiina Simola; [2020]
    Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

    Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

  6. 5. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Miranda Stenlund; [2020]
    Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

    Abstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE