Essays about: "taxpayers"

Showing result 1 - 5 of 65 essays containing the word taxpayers.

  1. 1. Optimal taxation by two-agent reinforcement learning

    University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

    Author : Erik Lindau; [2023]
    Keywords : ;

    Abstract : An economy’s tax policy is one of the vital moments for, on the one hand, stimulating economic growth and labor, and, on the other hand gaining revenues from economic performance. A sufficient level of tax revenues is further important to keep up with governmental obligations and social welfare. READ MORE

  2. 2. Different regulatory regimes and banking crises - The role of moral hazard

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Felix Olsson-Lejon; [2023]
    Keywords : Moral hazard; Bonus regulations; Liquidity regulations; Silicon Valley Bank; Business and Economics;

    Abstract : Since 1988 there have been international attempts to regulate banks with the Basel Rules; despite these international efforts to regulate banks within the Basel Rules, the rules have been insufficient. The financial crisis of 2008 highlighted the importance of regulatory oversight in the banking sector. READ MORE

  3. 3. The Risk Profile of the Federal Reserve's System Open Market Account Holdings of Domestic Treasury Securities and its Implications for United States Taxpayers

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Linnea Rimberg; Astrid Linder; [2023]
    Keywords : Risk; Federal Reserve; System Open Market Account Holdings; Domestic Treasury Securities; Interest rate;

    Abstract : The composition of the System Open Market Account Holdings of Domestic Treasury Securities, along with its financial risks, may have implications for the funds transferred to the U.S. Treasury, potentially leading to higher taxes for American citizens. READ MORE

  4. 4. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrea Toresson; [2023]
    Keywords : VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

    Abstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE

  5. 5. 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