Sökning: "Taxes"

Visar resultat 1 - 5 av 459 uppsatser innehållade ordet Taxes.

  1. 1. State capacity in dictatorships Investigating variation in income taxation amongst autocracies

    Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Magnus Åsblad; [2019-09-16]
    Nyckelord :State capacity; Taxation; Dictatorship; Single-party regimes;

    Sammanfattning : This thesis investigates whether different types of dictatorships construct their state apparatuses in different ways, resulting in higher or lower levels of state capacity. Arguing that income taxes is the hardest form of taxes to collect – and thus is a good indicator of the state’s overall fiscal capacity – the thesis hypothesize that party-based autocracies should display higher levels of fiscal capacity compared to other types of dictatorships, for three reasons: Firstly, party-based regimes tend to have longer time-horizons than most other types of autocracies. LÄS MER

  2. 2. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER

  3. 3. Evaluating the Impacts of the Swedish Aviation Tax

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Sofia Fors; Beatrice Ljung; [2019]
    Nyckelord :The Swedish aviation tax; Event study; Market model; Mean model; Holt-Winters model; Price elasticity; Business and Economics;

    Sammanfattning : The 1st of April 2018 an aviation tax was implemented in Sweden. With an event study approach this paper aims to provide an understanding of the outcome of the new policy. LÄS MER

  4. 4. Green National Innovative Capacity : An empirical study of the determinants of patenting in technologies related to renewable energy sources

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM); KTH/Skolan för industriell teknik och management (ITM)

    Författare :Adrian Ekström; Karl Johan Tegnér; [2019]
    Nyckelord :Innovation; National Innovation Systems; Renewable energy; Panel Data; Environmental Policy; Innovation; Förnybar energi; Nationella innovationssystem; Paneldata; Miljöpolicy;

    Sammanfattning : Climate change constitutes a major threat to our planet. Finding and developing new technologies that can utilize renewable sources of energy is an essential component in combating this threat. The concerns are global, and today there is large variation in innovation intensity across advanced countries. LÄS MER

  5. 5. High risk, high reward? : -A quantitative study of venture capital investments effect on new business creation

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Gabriella Hamilton; [2019]
    Nyckelord :Venture capital; New Firm Creation; Innovation; Entrepreneurship; Economic Growth; OECD; Venture capital; Nya företag; Innovation; Entreprenörskap; Ekonomisk tillväxt; OECD;

    Sammanfattning : In this thesis, an econometric analysis has been conducted in order to research the rate of new business creation that venture capital investments potentially generate. Data was gathered from 32 OECD countries between the years 2006-2017, to establish to what degree TEA (total entrepreneurial activity) and TEA opportunity based, was fuelled by venture capital investments. LÄS MER