Essays about: "option for taxation"

Showing result 1 - 5 of 13 essays containing the words option for taxation.

1. 1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

3. 2. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Miranda Stenlund; [2020]
   Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Abstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE

4. 3. Carbon tax for emission targets - An alternative application of the DSGE model for optimal fossil fuel taxation by Golosov, Hassler, Krusell and Tsyvinski 2014

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Anita Hafner; [2019]
   Keywords : Carbon tax; Integrated Assessment Model; Damage function; Emission targets;

   Abstract : Economists widely agree that a Pigouvian fee on emissions is the first best option to correct for the un-priced externality of climate change. However, scientific estimates of future global costs of climate change are varying. READ MORE

5. 4. Aktiebolag eller enskild firma : en analys av lönsamheten i olika organisationsformer för ett jordbruksföretag

   University essay from SLU/Dept. of Economics

   Author : Marcus K. Malmenstedt; [2019]
   Keywords : jordförvärvslagen; aktiebolag; enskild firma; investeringsteori; organisationsform; jordbruksföretag;

   Abstract : The purpose with this paper is to investigate the financial consequences of a potential change in the Swedish Land Acquisition Act. The paper will compare corporations with sole proprietors to find out the most profitable business form for an agricultural business. READ MORE

6. 5. 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