Sökning: "tax incidence"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden tax incidence.

  1. 1. Do changes in payroll taxes incur asymmetric effects on salaries and employment for youth in Sweden

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Jimmy Sandgren; [2023-06-29]
    Nyckelord :;

    Sammanfattning : This thesis evaluates what effects, and if they are asymmetric, consecutive changes to the payroll tax policy in Sweden has on the intended population, individuals under the age of 26. This analysis is done by using yearly aggregated data from Statistics Sweden which includes a large proportion of the workforce in Sweden from 2004 until 2020. LÄS MER

  3. 2. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Giulian Etingin-Frati; Ivelina Ilkova; [2023]
    Nyckelord :International taxation; Trade; Tax evasion; Customs;

    Sammanfattning : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. LÄS MER

  4. 3. Could Tax Incidence Help Explain the Yellow Vest Movement? Evidence from France on tax incidence and heterogeneous effects of carbon and fuel taxation along the rural-urban spectrum

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Ann-Charlott Pahl; Anton Persson; [2023]
    Nyckelord :Carbon tax; Fuel tax; Tax incidence; Distributional effects; Difference-in-differences;

    Sammanfattning : There is a general consensus amongst economists that taxing carbon emissions is an efficient policy tool for combating climate change. To fully understand the thorny issues surrounding the political economy and distributional effects of carbon taxation, more attention should be paid to the rural-urban dimension. LÄS MER

  5. 4. Need for Speed(y) Conversion to a Low-Emission Vehicle Fleet : The Incidence of the Swedish Feebate Tax in the Presence of the Impending EU CO2 Emission Standards

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Michaela Dagher; [2022]
    Nyckelord :feebate tax; tax incidence; BonusMalus; vehicle fleet;

    Sammanfattning : In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. LÄS MER

  7. 5. "Sänkt Arbetsgivaravgift och Efterfrågan på Utbildning - Har en sänkt arbetsgivaravgift för ungdomar inneburit en lägre efterfrågan på högre utbildning? "

    Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Författare :Philip Eriksson; William Lagnéus; [2021-02-09]
    Nyckelord :Payroll tax; higher education; policy evaluation; Difference-in-Difference; tax incidence; opportunity cost;

    Sammanfattning : This paper uses official statistics gathered from Statistics Sweden in order to evaluate if the payroll tax cuts from 2007 and 2009 had an impact on the demand for higher education in Sweden. In 2007, the Swedish government reduced the payroll tax for all youths 18-25. LÄS MER