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Showing result 1 - 5 of 224 essays matching the above criteria.

1. 1. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Keywords : The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Abstract : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. READ MORE

3. 2. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : André Dammert; [2023]
   Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

   Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

4. 3. Tax-aid nexus - The case of Sub-Saharan Africa and China

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Marthe Coppieters; [2023]
   Keywords : Business and Economics;

   Abstract : 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

5. 4. Introduction of the Swedish Investment Saving Account and Individual Stock Investment Behavior

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Yao Fu; [2023]
   Keywords : capital income taxation; ISK; stock investment; idiosyncratic risk; systematic risk;

   Abstract : The Swedish government introduced a new saving platform named as the Swedish Investment Saving Account (ISK) in January 2012 in order to simplify the taxation on the capital income of security investment. Compared to the conventional accounts (CA), ISK is taxed at a flat-rate based on the balance in the account, and there is no other taxation related to security sales and dividend distribution. READ MORE

6. 5. Housing prices in Swedish municipalities : A study using Error correction model

   University essay from Umeå universitet/Nationalekonomi

   Author : Julieta Nazaretyan; [2023]
   Keywords : ;

   Abstract : The housing market is one of the markets that is regularly noticed by publications, studies and in people's everyday lives. Making an investment in the housing market is a big step associated with large sums that require some thought and financial planning. READ MORE