Essays about: "Optimal taxation"

Showing result 6 - 10 of 16 essays containing the words Optimal taxation.

  1. 6. Carbon tax for emission targets - An alternative application of the DSGE model for optimal fossil fuel taxation by Golosov, Hassler, Krusell and Tsyvinski 2014

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Anita Hafner; [2019]
    Keywords : Carbon tax; Integrated Assessment Model; Damage function; Emission targets;

    Abstract : Economists widely agree that a Pigouvian fee on emissions is the first best option to correct for the un-priced externality of climate change. However, scientific estimates of future global costs of climate change are varying. READ MORE

  3. 7. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  4. 8. The Seeking of a Business-Optimal Transfer Price - In accordance with the Arm's Length Principle

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Oskar Paladini Söderberg; [2019]
    Keywords : Transfer pricing; game theory; skatterätt; international taxation law; Arm s length principle; Law and Political Science;

    Abstract : The search of a business-optimal transfer price has been going on for decades. One interesting solution aimed to, by the use of game theory, bargaining theory and transfer pricing, create a quantitative solution to optimize the global profits of a multinational enterprise. READ MORE

  5. 9. Optimal Mixed Taxation and Multiple Externalities

    University essay from Umeå universitet/Nationalekonomi

    Author : Ao Fei; [2018]
    Keywords : ;

    Abstract : This paper explores the optimal policy rules for mixed taxation in a static economy with multiple externalities, where there is asymmetric information between the government and individuals. Our main contribution is to characterize the optimal commodity and marginal income tax structure under different assumptions about externalities and the available tax instruments. READ MORE

  6. 10. Optimal Commodity Taxation under International Positional and Environmental Externalities

    University essay from Umeå universitet/Nationalekonomi

    Author : Ao Fei; [2017]
    Keywords : Optimal taxation; Relative consumption; Positional goods; Positional and environmental externalities; Pareto optimal allocation; International cooperative framework;

    Abstract : The facts that relative consumption concerns may give rise both to positional and environmental externalities, and that these two externalities are increasingly transboundary require us to derive an optimal commodity tax in an international framework. The corrective tax policy decided at a national level is found to fail to internalize all positional and environmental externalities. READ MORE