Essays about: "Taxation Reform"
Showing result 1 - 5 of 21 essays containing the words Taxation Reform.
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1. Implied Redistributive Preferences in Canada
University essay from Uppsala universitet/Nationalekonomiska institutionenAbstract : 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
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2. 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 institutionenAbstract : 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
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3. 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, FöretagsekonomiAbstract : 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
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4. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. READ MORE
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5. Acceptability of Vehicle Mileage Taxation in Sweden A Behavioral Economics Approach to Introducing Road Policy Reforms
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : Vehicle Mileage Taxation is a proposed improvement to addressing external costs of driving. A key hurdle for its implementation is its acceptability by the public. Theories of psychological reactance, fairness perception and status quo bias are explored as influences on tax reform perception. READ MORE
