Essays about: "thesis in income tax"

Showing result 11 - 15 of 97 essays containing the words thesis in income tax.

  1. 11. Proportional income taxation and heterogeneous labour supply responses : A study of gender-based heterogeneity in extensive margin labour supply decisions in response to changes in proportional income taxation in Swedish municipalities from 1960 to 1990

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Elliott Syrén; [2022]
    Keywords : Proportional income taxation; Municipal tax rates; Extensive margin labour supply; Gender-based heterogeneity; Fixed effects; Weighted least squares WLS ; Public economics;

    Abstract : This thesis is, to my knowledge, the first study utilising data from the Swedish population and housing censuses between 1960 and 1990 merged with other data from the same period in order to estimate extensive margin labour supply responses to changes in municipal tax rate changes. Given that women historically have not faced the same structural labour market preconditions as men, the empirical strategy is designed to allow for an analysis of gender-based heterogeneity in labour supply responses. READ MORE

  3. 12. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Hanna Rundh; [2022]
    Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE

  4. 13. Bonus-Malus system impact on the demand for eco-friendly vehicles

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS); Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Abdifatah Adan; Mustafe Ibrahim Abdi; [2022]
    Keywords : Bonus-malus-system; malus; taxes; eco-friendly vehicles; electric car; BEV; Average income; carbon dioxide emissions; gasoline prices.;

    Abstract : Global warming issues are a widespread problem around the world and the emissions of greenhouse gases is one of the main contributors. The transport sector emits a significant amount of greenhouse gas emissions; thus, this contributes to global warming. READ MORE

  5. 14. Border Carbon Adjustment and Inequality: Distributional Equity Concerns About the EU CBAM's Impacts in South Africa

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Jannick Leukers; [2022]
    Keywords : Border carbon adjustment; CBAM; Carbon pricing; Inequality; South Africa; Intervention theory; Earth and Environmental Sciences; Social Sciences;

    Abstract : Border carbon adjustment (BCA) policies are increasingly discussed as an instrument to avoid carbon leakage; however, their social implications are not well understood. Nevertheless, the EU introduced its CBAM, which will take effect in 2026. READ MORE

  6. 15. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

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

    Author : Ossian Mauritzson; [2021]
    Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

    Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE