Sökning: "tax distortion"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden tax distortion.

1. 1. Ett kliv för klimatet - en kvalitativ studie om Klimatklivets roll i den svenska klimatpolitiken och investeringsstödets kostnadseffektivitet

   Kandidat-uppsats, Lunds universitet/Miljövetenskaplig utbildning

   Författare :Harald Helgesson; [2020]
   Nyckelord :Investment subsidy; climate change mitigation; governance; economic incentives; local climate strategies; climate policy; Law and Political Science; Earth and Environmental Sciences;

   Sammanfattning : Klimatklivet is an investment subsidy, to support measures that will reduce greenhouse gas emissions. Even though Klimatklivet has contributed to climate investments that is estimated to have reduced Sweden’s emissions by 1.3 million tons of greenhouse gases, the investment subsidy has had to endure criticism. LÄS MER

3. 2. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Alessandro Sampaoli; [2020]
   Nyckelord :Value Added Tax; EU Vat Directive; supply of digital services; freeconomics; personal data; big data; indirect taxation; vat on free digital services; digital services; barter; consideration in kind; VAT taxable; Facebook; internet-based companies;

   Sammanfattning : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. LÄS MER

4. 3. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Kristina Lyrenäs; [2019]
   Nyckelord :State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

   Sammanfattning : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. LÄS MER

5. 4. The Authorised OECD Approach and the Attribution of Profit to Banks´PEs : How far is the functionally separate entity approach fully achievable?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Davide Baldi; [2017]
   Nyckelord :AOA; PE; bank; banks; separate entity; FSEA; attribution of profit; authorised OECD approch; OECD; Basel; tax distortion;

   Sammanfattning : This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. LÄS MER

7. 5. Reducing Inequality via Taxation Reforms - a Macroeconomic Analysis

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Lukas Neuhauser; [2017]
   Nyckelord :Inequality; redistribution; taxation reforms; welfare effects; incomplete markets;

   Sammanfattning : Since the 1980s income and wealth inequality has been increasing in Europe and the United States. This paper examines taxation reform scenarios to reduce inequality in Germany, while simultaneously observing the effects on macroeconomic variables. LÄS MER