Essays about: "tax effort"
Showing result 1 - 5 of 26 essays containing the words tax effort.
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1. Fiscal Effort and Internal Migration in Spain : A study of the determinants of internal migration with special attention to the difference in taxes between autonomous communities of Spain.
University essay from Jönköping University/IHH, NationalekonomiAbstract : This study examines the determinants of internal migration in Spain. It pays close attention to a key variable that has been little studied so far, taxes. That is, we analyze whether the difference in taxes between the autonomous communities of Spain is a determining factor for Spanish citizens when deciding to move. READ MORE
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2. Tax-aid nexus - The case of Sub-Saharan Africa and China
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : 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
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3. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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4. Police violence and the state: The negotiation of the boundaries between legitimated and illegitimate police violence in the context of the gilets jaunes protests
University essay from Lunds universitet/Rättssociologiska institutionenAbstract : The French gilets jaunes (yellow vest) protest movement, sparked by a planned carbon fuel tax in 2018 is marked by numerous injuries and mutilations of protesters by police, and characterised by a shift towards a more confrontational protest policing strategy. Viewing protest policing and police violence as interlinked with political processes, this thesis explores the question of how the boundaries between sanctioned and unsanctioned police violence are (re-)negotiated in the intersections of law (enforcement) and politics in the specific context of the gilets jaunes movement. READ MORE
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5. Corporate Tax Abuse on the Business and Human Rights Agenda
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE
