Essays about: "effect of taxation"

Showing result 1 - 5 of 86 essays containing the words effect of taxation.

  1. 1. Taxation on Labour Incomes : The Effect of Changes in Marginal Taxation on Labour Supply in Sweden

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Alexander Soto Runevall; [2023]
    Keywords : Marginal taxation; state tax; municipality tax; labour income; labour supply;

    Abstract : In this study I investigate how changes in marginal taxation on labour income affect labour supply in Sweden in the time period 1991-2006. Unlike previous research which has used data on the individual level, this study uses aggregated data on the municipality level and another methodological approach. READ MORE

  3. 2. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
    Keywords : International taxation; Trade; Tax evasion; Customs;

    Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

  4. 3. European Tobacco Taxation and Youth Smoking - Findings from two decades of Health Behaviour in School-aged Children surveys

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Ida Haggren; Lucas Henriksson; [2023]
    Keywords : Youth smoking; smoking initiation; tobacco taxation; cigarette taxation; two-way fixed effects.; Business and Economics;

    Abstract : Using data from the Health Behaviour in School-aged Children survey on smoking behaviors for roughly 440,000 European youths over the years 2001-2018, we show that a one euro increase in cigarette excise taxes reduces smoking prevalence (share of children who has smoked) by 2 percentage points using a two-way fixed effects model. This translates to a participation elasticity of -0. READ MORE

  5. 4. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE

  6. 5. From Remittances to Development: Exploring Nepal's Path to Progress

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Jonathan Damkjær Britton; [2023]
    Keywords : Social Sciences;

    Abstract : Nepal is one of the largest recipients of remittances compared to the size of the economy, reaching 30,1% of GDP in 2018. This makes understanding them, their effects, and how to positively impact that an important policy tool. READ MORE