Essays about: "Taxes"

Showing result 1 - 5 of 221 essays containing the word Taxes.

  1. 1. State capacity in dictatorships Investigating variation in income taxation amongst autocracies

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Magnus Åsblad; [2019-09-16]
    Keywords : State capacity; Taxation; Dictatorship; Single-party regimes;

    Abstract : This thesis investigates whether different types of dictatorships construct their state apparatuses in different ways, resulting in higher or lower levels of state capacity. Arguing that income taxes is the hardest form of taxes to collect – and thus is a good indicator of the state’s overall fiscal capacity – the thesis hypothesize that party-based autocracies should display higher levels of fiscal capacity compared to other types of dictatorships, for three reasons: Firstly, party-based regimes tend to have longer time-horizons than most other types of autocracies. READ MORE

  2. 2. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  3. 3. Evaluating the Impacts of the Swedish Aviation Tax

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Sofia Fors; Beatrice Ljung; [2019]
    Keywords : The Swedish aviation tax; Event study; Market model; Mean model; Holt-Winters model; Price elasticity; Business and Economics;

    Abstract : The 1st of April 2018 an aviation tax was implemented in Sweden. With an event study approach this paper aims to provide an understanding of the outcome of the new policy. READ MORE

  4. 4. The implications of in-house tax expertise on tax behavior

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

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE

  5. 5. Dividend or Stock Repurchases? : US 2012 Tax Increase and Its Implication on Payout Policy

    University essay from Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

    Author : Dwina Larsson; Renato Rios Benavides; [2019]
    Keywords : Repurchases; Dividends; Taxes; Payout policy;

    Abstract : Problem: Stock repurchases, and dividends have been a topic of academic interest for decades. Researchers have been trying to understand the determinants of payout policies and the conjunctural relationship between dividends and repurchases. That is, under which circumstances is one preferred over the other. READ MORE