Essays about: "Tax behavior"

Showing result 6 - 10 of 35 essays containing the words Tax behavior.

  1. 6. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Xabier Moriana Armendariz; [2023]
    Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

    Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE

  3. 7. The Intention Of China’s Generation-Y To Abandon A Brand After A Celebrity Endorsement Scandal: A Theory Of Planned Behavior Approach

    University essay from Jönköping University

    Author : Paul Van Caenegem; Yajun Liang; [2022]
    Keywords : Theory of Planned Behavior; Celebrity endorsements; Celebrity Scandals; China s Generation-Y;

    Abstract : Background: With increased scrutiny of celebrities by the Chinese government, more and more celebrities are being exposed to being caught in various scandals. This leads to the challenge of how companies respond to such celebrity endorsements followed by scandals to incorporate the intentions of independent, socially conscious China’s Generation-Y. READ MORE

  4. 8. Corporate Tax Abuse on the Business and Human Rights Agenda

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

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  5. 9. Economic Preference and Attitudes Towards Alternative Ways to Finance Public Transport

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Ellinor Bernsro; Jimmy Sandgren; [2021-08-17]
    Keywords : economic preferences; travel behavior; public policy; fare-free public transport; Västra Götaland;

    Abstract : The public transportation system in the region of Västra Götaland elicits quick and efficient travel, while, simultaneously, decreasing the negative effects of driving. However, the system suffers from various problems, mainly fare-evasion. READ MORE

  6. 10. Social and financial efficiency - a fundamental conflict: How does state ownership affect tax avoidance? Evidence from Sweden

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Karl Bergquist Knutsson; August Ehrenborg; [2021]
    Keywords : Tax avoidance; State-owned enterprises; Corporate governance; Agency conflicts; Ownership structure;

    Abstract : Most shareholders view taxes as a cost, but in state-owned enterprises (SOEs), taxes are a direct payment to the owner, the state. This paper examines the association between state ownership and tax avoidance behavior in Sweden. READ MORE