Essays about: "tax incidence"

Showing result 1 - 5 of 9 essays containing the words tax incidence.

  1. 1. Do changes in payroll taxes incur asymmetric effects on salaries and employment for youth in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Jimmy Sandgren; [2023-06-29]
    Keywords : ;

    Abstract : This thesis evaluates what effects, and if they are asymmetric, consecutive changes to the payroll tax policy in Sweden has on the intended population, individuals under the age of 26. This analysis is done by using yearly aggregated data from Statistics Sweden which includes a large proportion of the workforce in Sweden from 2004 until 2020. READ MORE

  2. 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

  3. 3. Could Tax Incidence Help Explain the Yellow Vest Movement? Evidence from France on tax incidence and heterogeneous effects of carbon and fuel taxation along the rural-urban spectrum

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Ann-Charlott Pahl; Anton Persson; [2023]
    Keywords : Carbon tax; Fuel tax; Tax incidence; Distributional effects; Difference-in-differences;

    Abstract : There is a general consensus amongst economists that taxing carbon emissions is an efficient policy tool for combating climate change. To fully understand the thorny issues surrounding the political economy and distributional effects of carbon taxation, more attention should be paid to the rural-urban dimension. READ MORE

  4. 4. Need for Speed(y) Conversion to a Low-Emission Vehicle Fleet : The Incidence of the Swedish Feebate Tax in the Presence of the Impending EU CO2 Emission Standards

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Michaela Dagher; [2022]
    Keywords : feebate tax; tax incidence; BonusMalus; vehicle fleet;

    Abstract : In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. READ MORE

  5. 5. A wealth of soil : Social-ecological traps, economy and agency on Finnish farms

    University essay from Stockholms universitet/Stockholm Resilience Centre

    Author : Hanna Nikkanen; [2021]
    Keywords : Transformation; farm transitions; financial circumstances; food systems; animal husbandry; regenerative agriculture; sustainability;

    Abstract : Food systems are facing increasing pressure to adapt to the local, regional and global implications of the climate crisis while reducing the environmental impacts of food production and retaining their competitiveness on increasingly connected agri-food markets. Many suggested aspects of a more resilient, sustainable model of food production are directly linked to decisions made on individual farms. READ MORE