Essays about: "Economic equalisation system"

Found 2 essays containing the words Economic equalisation system.

  1. 1. Does Sweden Need More Robin Hood? : A Study Analysing the Effect of Sweden’s Economic Equalisation for Local Government on Regional Healthcare Quality

    University essay from Uppsala universitet/Statsvetenskapliga institutionen

    Author : Natasha Maycraft Kall; [2021]
    Keywords : Economic equalisation system; redistribution; municipalities; regions; healthcare quality;

    Abstract : This thesis researched whether or not Sweden’s Economic Equalisation for Local Government evens out differences in regions’ healthcare quality that are due to structural differences, such as differences in demographic and geography. To be able to analyse healthcare quality amongst Sweden’s regions six healthcare quality indicators were created. READ MORE

  3. 2. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Benjamin Morris; [2011]
    Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE