Essays about: "tax revenue"

Showing result 1 - 5 of 91 essays containing the words tax revenue.

  1. 1. Willingness to Pay for Externalities – Does Earmarking Taxes Matter?

    University essay from Göteborgs universitet/Graduate School

    Author : Joel Eliasson; [2023-06-29]
    Keywords : Willingness to Pay; Environmental Beef Tax; Earmarking; Sweden; Contingent Valuation; Inferred Valuation; Payment Card Approach; Demand Curve;

    Abstract : This study explores the Willingness to Pay (WTP) for an environmental beef tax and the effects of revenue recycling mechanisms on WTP and beef consumption. It surveys students from Gothenburg University using a payment card approach, addressing literature gaps concerning the role of revenue recycling in environmental tax policy, behavioral economic factors affecting public perceptions, and potential biases in contingent valuation methods. READ MORE

  3. 2. 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

  4. 3. The Effects of Aid on Fiscal Capacity: An econometric analysis on African countries (1960-2015)

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Noora Kovalainen; [2023]
    Keywords : State Capacity; Fiscal capacity; Aid; Africa; Business and Economics;

    Abstract : Low tax revenues in many African countries are hindering sustained economic development and aid could have an inhibiting effect on the development of fiscal capacity. This paper will use newly published high-quality data on tax revenues to dive deeper into the effects of aid on hard-to-collect taxes in Africa between 1960-2015. READ MORE

  5. 4. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Xabier Moriana Armendariz; [2023]
    Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

    Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE

  6. 5. Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Artem Tuigunov; [2022]
    Keywords : Transfer prices; Tax regulation; EU; BEPS; Multilateral Intrument; Business and Economics;

    Abstract : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. READ MORE