Essays about: "Tax Reform"

Showing result 1 - 5 of 52 essays containing the words Tax Reform.

  1. 1. Tax Policies and Housing Prices: An Empirical Analysis

    University essay from Göteborgs universitet/Graduate School

    Author : Philip Eriksson; [2023-06-29]
    Keywords : Housing prices; Wealth tax; Property tax; Difference-in-Difference;

    Abstract : This thesis evaluates the effect on housing prices from the abolished wealth tax in 2007 and the property tax reform from 2008. This is done using a municipality-level panel dataset, covering all municipalities within Sweden from 2005-2010. READ MORE

  2. 2. Implied Redistributive Preferences in Canada

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Quan Cheng Xie; [2023]
    Keywords : ;

    Abstract : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. READ MORE

  3. 3. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Daniel Raddenbach; [2022]
    Keywords : tax; taxation; globalization; international relations; negotiation; Pillar One; Pillar Two; OECD; model tax treaty; multilateralism; cooperation; tax multilateralism; global minimum tax; digital services; bilateralism;

    Abstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE

  4. 4. The Impact of a Reversal of R&D Tax Credit Schemes on Innovation Output

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Sophie Adamiok; [2021]
    Keywords : Output Additionality; R D persistence; R D subsidies; SII; Tax Credits;

    Abstract : This paper examines the effect of scaling back R&D tax credit schemes on the innovativeness of an economy. While prior research has tended to find a positive link between indirect R&D subsidies and an economy's innovation output when a subsidy was enacted or increased, the effects of a reverse case, where R&D tax incentives are abandoned or reduced, remains largely unexamined. READ MORE

  5. 5. The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Linus Brattlöf; Ida Mbenga; [2021]
    Keywords : Corporate taxation; R D activity; R D expenditure; Innovation; Tax policy; Nascent established firms.;

    Abstract : Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&D activity. READ MORE