Essays about: "Vouchers"

Showing result 1 - 5 of 8 essays containing the word Vouchers.

  1. 1. Independent Schools and Academic Achievement: A Synthetic Control Approach on Swedish Municipalities

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Folke Schröder Frykhammar; Anna Sandros Hansson; [2023]
    Keywords : Education quality; School privatization; Vouchers; Education reform; Synthetic Control;

    Abstract : During the early 1990's, the Swedish school system underwent a period of groundbreaking reforms, including the contentious independent school reform. The reforms coincided with a decline of Swedish results in international educational assessments, leading to a debate on whether independent schools positively or negatively contribute to students learning. READ MORE

  3. 2. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Deniz Çatmaz; [2023]
    Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

    Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

  4. 3. The case of Sarafu-credits : Examining how a community currency can contribute to sustainable livelihood in informal settlements

    University essay from Stockholms universitet/Stockholm Resilience Centre

    Author : Hannes Anagrius; [2017]
    Keywords : Community currencies; financial innovations; sustainable livelihood; social-ecological resilience; general resilience; vulnerabilities; informal settlements; Kenya;

    Abstract : Residents of informal settlements (slums) are vulnerable to various disturbances; e.g. diseases spreading and fluctuations in food prices and local access to credits. The lack of credits derives from the continuous outflow of money from communities. READ MORE

  5. 4. The VAT treatment of vouchers in cross-border trade

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Evelina Fransson; [2015]
    Keywords : VAT; Voucher; discount voucher; SPV; MPV; cross-border transactions; Law and Political Science;

    Abstract : Under a long time in the European Union, the topic of taxation of vouchers have been highly discussed. Because of the lack of harmonized rules, the Member States have individually created both definitions of different types of vouchers, and rules on how to tax the different vouchers. READ MORE

  6. 5. Will the issues pertaining to vouchers under the Recast VAT Directive be solved by the Voucher Proposal?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ryanke Stroink; [2013]
    Keywords : VAT; Voucher Proposal; Law and Political Science;

    Abstract : Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. READ MORE