Essays about: "business tax"

Showing result 1 - 5 of 265 essays containing the words business tax.

1. 1. The Impact of Policy on the Production of Liquid Biofuels

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Alexandra Danielsson; [2023]
   Keywords : Business and Economics;

   Abstract : In the following thesis, the development of the biofuels sector in the United States will be analysed using environmental economics. Around year 2005, there was a significant increase in the production of liquid biofuels. Hence, the thesis aims to explore the reasons behind the increase. READ MORE

3. 2. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Keywords : The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Abstract : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. READ MORE

4. 3. Tax-aid nexus - The case of Sub-Saharan Africa and China

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Marthe Coppieters; [2023]
   Keywords : Business and Economics;

   Abstract : This paper empirically discusses the interaction between Chinese Official Development Assistance (ODA) and Sub-Saharan tax revenue 2000-2017. Through the use of the methods OLS and IV, I pose the question whether there is evidence supporting the tax-aid nexus, which suggests a negative impact of increasing foreign aid on tax revenue. READ MORE

5. 4. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Wihan Esterhuizen; [2023]
   Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

6. 5. The Effects of Aid on Fiscal Capacity: An econometric analysis on African countries (1960-2015)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Noora Kovalainen; [2023]
   Keywords : State Capacity; Fiscal capacity; Aid; Africa; Business and Economics;

   Abstract : Low tax revenues in many African countries are hindering sustained economic development and aid could have an inhibiting effect on the development of fiscal capacity. This paper will use newly published high-quality data on tax revenues to dive deeper into the effects of aid on hard-to-collect taxes in Africa between 1960-2015. READ MORE