Sökning: "Progressive tax"

Visar resultat 1 - 5 av 22 uppsatser innehållade orden Progressive tax.

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

   Master-uppsats, Stockholms universitet/Institutionen för data- och systemvetenskap

   Författare :Erik Lindau; [2023]
   Nyckelord :;

   Sammanfattning : 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. LÄS MER

3. 2. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Wihan Esterhuizen; [2023]
   Nyckelord :Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Sammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER

4. 3. The circular economy transition in Sweden: A study of institutional constraints

   Master-uppsats, Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

   Författare :Javiera Ortega Zepeda; [2023]
   Nyckelord :;

   Sammanfattning : The degradation of natural ecosystems, through biodiversity loss and resource depletion, has led to the emergence of circular economy (CE), a novel production model focused on circular flows of materials. Sweden, known for its progressive environmental policies, has since 2016 developed a circular economy policy in accordance with the European Union’s (EU) policies and its own initiative. LÄS MER

5. 4. How Does a Reduction in the Marginal Tax Rate Affect Labor Supply in the Short-Term for Top-Income Earners?

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Olof De Blanche; Alexandra Jonason; [2022]
   Nyckelord :Labor supply; Marginal Tax Rate; Progressive Taxation; Top Incomes;

   Sammanfattning : This paper studies the labor market in Sweden after a cut in the top-income marginal tax rate, by conducting a difference-in-difference analysis on data over wages in Sweden two years after the policy change. We find large, positive and significant results on an aggregate level, but insignificant ambiguous results on an income per person level. LÄS MER

7. 5. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Kirill Kuzhelko; [2022]
   Nyckelord :individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Sammanfattning : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. LÄS MER