Essays about: "taxation"

Showing result 11 - 15 of 369 essays containing the word taxation.

  1. 11. 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

  3. 12. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Felix Honnér; [2023]
    Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

    Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

  4. 13. European Tobacco Taxation and Youth Smoking - Findings from two decades of Health Behaviour in School-aged Children surveys

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Ida Haggren; Lucas Henriksson; [2023]
    Keywords : Youth smoking; smoking initiation; tobacco taxation; cigarette taxation; two-way fixed effects.; Business and Economics;

    Abstract : Using data from the Health Behaviour in School-aged Children survey on smoking behaviors for roughly 440,000 European youths over the years 2001-2018, we show that a one euro increase in cigarette excise taxes reduces smoking prevalence (share of children who has smoked) by 2 percentage points using a two-way fixed effects model. This translates to a participation elasticity of -0. READ MORE

  5. 14. Implied Redistributive Preferences in Canada

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Quan Cheng Xie; [2023]
    Keywords : ;

    Abstract : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. READ MORE

  6. 15. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE