Essays about: "tax"

Showing result 1 - 5 of 797 essays containing the word tax.

  1. 1. The Gothenburg congestion tax and air quality-A difference-in-difference analysis

    University essay from Göteborgs universitet/Graduate School

    Author : Elin Antonsson; Caroline Gård; [2019-10-02]
    Keywords : ;

    Abstract : MSc in Economics.... READ MORE

  2. 2. Market regulations targeting emissions from the European Union's milk industry - An Environmental Economic Thesis

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Elin Ekström; Emelie Åsbrink; [2019-08-08]
    Keywords : Samhällsvetenskapligt miljövetarprogram;

    Abstract : The objective of the thesis is to investigate how two different emission tax levels can change the greenhouse gas emissions from the European Union’s milk industry. The two different tax levels are an EU ETS price of 25.85 euros per tonne of emissions and a Pigouvian tax of 42 euros per tonne of emissions. READ MORE

  3. 3. On optimal tax rates and shifts in the peak of the Laffer curve - An empirical study of Swedish municipalities during the years from 2000 to 2017.

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Carl-Johan Eklund; Marcus Malmsten; [2019-07-12]
    Keywords : ;

    Abstract : This report presents an empirical study of the average Laffer curve of Swedish municipalities, with a focus on determining whether the position of the peak of the curve has shifted or, put differently, whether the optimal value of the average municipal tax rate has changed over time. A regression model based on the Laffer curve relationship between tax revenue and tax rates and including several control variables is proposed. READ MORE

  4. 4. Employment effects of an increase in sugar tax

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Viktoria Carshaw; [2019-02-15]
    Keywords : ;

    Abstract : This paper examined the changes in employment in industries with close ties to sugary products sales following an increase in sugar tax in Norway in January 2018. Using the data from Statistics Norway and having removed seasonality, interrupted time series analysis was conducted. READ MORE

  5. 5. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE