Sökning: "windfall tax"

Hittade 2 uppsatser innehållade orden windfall tax.

1. 1. Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Albert Valdez; [2023]
   Nyckelord :Solidarity Contribution; windfall tax; Council Regulation EU 2022 1854; Article 1 of Protocol 1 of ECHR; Protection of Property; Law and Political Science;

   Sammanfattning : This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR. LÄS MER

3. 2. Should net wealth and property taxation be introduced in the United Kingdom?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Maros Kravec; [2013]
   Nyckelord :Tax; Tax design; Optimal taxation; Wealth Tax; Property Tax; Public Finance; tax system; wealth distribution; equality; efficiency; tax avoidance; wealth transfer; Law and Political Science;

   Sammanfattning : The paper analyses whether net wealth and property taxation would be a more desirable alternative to other forms of wealth transfer taxation applied in the current tax system of the United Kingdom. It firstly discusses key features of desirable tax system and then methodically applies each form of the taxation towards this framework. LÄS MER