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Showing result 1 - 5 of 9 essays matching the above criteria.
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1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE
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2. The economic impact of different strategies during the Covid-19 pandemic : A comparison of economic growth between the zero and non-zero strategy among the OECD member countries
University essay from Jönköping University/IHH, NationalekonomiAbstract : The global pandemic Covid-19 caused an inevitable impact on economic growth and public health. Policymakers were forced to opt for the zero or the non-zero strategy to ease the economic effects and stop the spreading of infection. Previous literature on the matter strikingly agreed that the zero strategy was optimal. READ MORE
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3. To what extent do Demographic changes affect Pay-As-You-Go Pension Systems? : Using the fixed effects regression model with panel data on 20 OECD countries from 1991 to 2017
University essay from Högskolan Dalarna/Institutionen för kultur och samhälleAbstract : This thesis investigates the effect of demographic changes on the pay-as-you-go (PAYG) pension system. Demographic changes specifically refer to increasing life expectancy and decreasing fertility rates. An increase in life expectancy leads to a rise in the number of pensioners. READ MORE
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4. Trade Effects of Digitalization
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This essay examines the impact digitalization has on trade in services inside the European Union (EU). Furthermore, it investigates whether countries with discrepancies in the degree of digitalization have identified such trade effects to different scopes. READ MORE
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5. Data Literacy and young children : Design suggestions for a game intended to teach data literacy to children 8-10 years of age
University essay from Linköpings universitet/Interaktiva och kognitiva systemAbstract : In todays' society, one encounters different visualizations of data on an everyday basis and the ability to understand data has become one of the most sought-after skills on the job market. It is, therefore, no surprise that OECD (The Organisation for Economic Co-operation and Development) has included data literacy in their 2030 Learning compass. READ MORE
