Essays about: "tax"

Showing result 1 - 5 of 1070 essays containing the word tax.

  1. 1. The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Ebba Beskow; [2023]
    Keywords : Tax law; tax treaty; model tax convention; OECD; BEPS; saving clause; Skatterätt; skatteavtal; internationell skatterätt; OECD; modellavtal; skatteavtalsrätt; BEPS;

    Abstract : .... READ MORE

  2. 2. Sockerskattens roll i utvecklingen av hälsosamma matvanor för barn - en studie som belyser hur en sockerskatt kan påverka svenska livsmedelsföretag.

    University essay from SLU/Dept. of Economics

    Author : Gabriella Falk; [2023]
    Keywords : Socker; livsmedel; barnmat; sockerskatt; matvanor; folkhälsa; livsmedelsföretag; samhällsekonomi; beslutsteori; strategi;

    Abstract : Allt fler länder börjar se ett växande folkhälsoproblem samt att det samhällsekonomiska perspektivet påverkas negativt till följd av en hög sockerkonsumtion bland befolkningen. I Sverige har man börjat se en minskning av direktkonsumtionen av socker (råsocker och bitsocker) samtidigt som intaget av socker i form av choklad, konfektyr som bakverk, godis samt läskedrycker har ökat kraftigt. 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. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  5. 5. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Andrea Rosato; [2022]
    Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Abstract : .... READ MORE