Sökning: "fiscal equalisation"

Hittade 3 uppsatser innehållade orden fiscal equalisation.

1. 1. Regional Risk Sharing Among Swedish Municipalities

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Rasmus Hegefors; Henrik Hällerfors; [2021]
   Nyckelord :risk sharing; regional redistribution and stabilization; fiscal equalisation; local government;

   Sammanfattning : We use panel data to analyse long-run and short-run risk sharing among Swedish municipalities in terms of municipal-level personal incomes during the period 2000-2018 and local government finances during 2005-2018. We find that long-run redistribution of personal incomes amounts to 44 percent and short-run stabilisation to 39 percent. LÄS MER

3. 2. En komparativ studie av gränsöverskridande koncernavdrag ur ett svenskt och polskt perspektiv - i ljuset av EU-rätten

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Karolina Jesiolowska Månsson; [2015]
   Nyckelord :skatterätt; Law and Political Science;

   Sammanfattning : Inom företagsgrupper kan möjlighet till en gränsöverskridande resultatutjämning mellan bolagen utgöra en väsentlig fördel. Resultatutjämningsregler kan dock skilja sig åt mellan olika länder eftersom dessa regler inte är harmoniserade av EU-lagstiftning. LÄS MER

4. 3. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Benjamin Morris; [2011]
   Nyckelord :law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

   Sammanfattning : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. LÄS MER