Essays about: "fiscal reform"

Showing result 1 - 5 of 17 essays containing the words fiscal reform.

  1. 1. Should some be left behind in the race to increase the retirement age? Evidence from a life-cycle model pension reform simulation for Sweden.

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Gediminas Goda; [2021]
    Keywords : Life cycle; Pension reform; Retirement; Disability insurance;

    Abstract : Governments across the world are undertaking retirement age reforms to preserve fiscal sustainability in the face of population aging. However, research suggests that increasing the retirement age often has the unwanted side effect of increased disability insurance claiming, which can offset a big part of the savings realized due to lower spending on retirement benefits. READ MORE

  3. 2. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Arvidsson; [2016]
    Keywords : Consumption; Meat; Dairy; Climate change; Sustainable development; Emissions; EU; Environment; Tax; Economic instruments; Law and Political Science;

    Abstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE

  4. 3. The fiscal impact of population aging in Sweden: 2015-2060

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Oleksandr Pavlov; [2016]
    Keywords : Population aging; public expenditures; pension reform; health care reform; Social Sciences; Business and Economics;

    Abstract : This study analyses the fiscal impact of population aging in Sweden from 2015 to 2060. We consider the three main areas of public spending in the demographic context: education, health care and pension. READ MORE

  5. 4. The Fiscal Consequences of Peace: Taxation and veto power in post-conflict countries

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Jakob Frizell; [2016]
    Keywords : post-conflict recovery; veto players; power-sharing; fiscal policy; tax revenue; Social Sciences;

    Abstract : Effective and fair taxation is imperative for development and thus sustainable peace in post-conflict countries; yet there is a glaring paucity of generalizable research on the subject. Drawing on theories from Political Economy and Comparative Politics this thesis investigates how political veto powers affect these states’ ability to mobilize domestic resources. READ MORE

  6. 5. VAT in a federal structure: the feasibility of implementation of a single, broader-based VAT in Brazil, within the parameters of the EU VAT model

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thaynara Silva De Carvalho; [2016]
    Keywords : Fiscal Federalism in Brazil; IPI; PIS and COFINS; CIDE-fuel; ICMS; ISS; VAT; basis of assessment; method of calculation; rate system; place of supply.; Law and Political Science;

    Abstract : The Brazilian tax system is known to be very complex. The main reasons to that is presumably the fact that the federalist pact adopted by the Brazilian Federal Constitution gives a considerable autonomy to all federal entities (the federal government, the states, the Federal District and the municipalities) to impose levies. READ MORE