Essays about: "OECD"

Showing result 1 - 5 of 381 essays containing the word OECD.

  1. 1. Does the electoral law affect the voter’s turnout? The Italian case

    University essay from Uppsala universitet/UCFS

    Author : Nicola Vianello; [2020]
    Keywords : political economy; turnout; elections; synthetic; Italy;

    Abstract : In this thesis I study the effects of the Italian electoral reform of 2005 on the voter turnout, as the data shows a steeper fall in the level of turnout after that year. In particular, I claim that a specific component of the electoral law – the majority prize – is responsible for the fall in the turnout in the years following the reform, due to a distortion in the representative mechanism of the vote, as it leads a different weight in the assignment of the parliamentary seats for each preference. READ MORE

  3. 2. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  4. 3. VIRTUAL AND REAL

    University essay from Lunds universitet/Industridesign

    Author : Yifan Li; [2019]
    Keywords : Arts and Architecture; Technology and Engineering;

    Abstract : According to the statistics from Programme for International Student Assessment (PISA) and Trends in International Mathematics and Science Study (TIMSS), a continuously declining trend is showed in Swedish kids' mathematical performance during recent years. In comparison with other OECD countries, the mathematical literacy of 15-year-old students in Sweden is almost below average. READ MORE

  5. 4. The Interaction Between Monetary Policy and Macroprudential Policy

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Glenn Nielsen; [2019]
    Keywords : monetary policy; macroprudential policy; macroeconomic stability; financial stability; panel VAR; Business and Economics;

    Abstract : The latest global financial crisis ignited the debate on whether the role of monetary policy's main objective, price stability, is enough to achieve financial stability. It also sparked an interest of new policy measures that directly targets the financial system, such as macroprudential policies. READ MORE

  6. 5. The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Pornprapa Tisa; [2019]
    Keywords : ;

    Abstract : .... READ MORE