eBook - ePub

Hur bör konsumtion beskattas?

Name: Hur bör konsumtion beskattas?
ISBN: 9789188637666

Spencer Bastani,

92 pages
English
ePUB (mobile friendly)
Available on iOS & Android

eBook - ePub

Hur bör konsumtion beskattas?

Spencer Bastani,

About this book

Konsumtionsskatter svarar i Sverige för cirka 28 procent av de totala skatteintäkterna och utgör därmed en betydande skattebas. Trots detta förs ingen särskilt djuplodande ekonomisk-politisk diskussion om dessa skatter. Det vill skatteforskaren Spencer Bastani ändra på genom sin rapport Hur bör konsumtion beskattas?Med utgångspunkt i både praktik och teori tar författaren ett helhetsgrepp på hur varor och tjänster bör beskattas. Han analyserar bland annat hur en optimal konsumtionsbeskattning bör se ut enligt modern skatteteori samt granskar hur priser på varor och tjänster påverkas av konsumtionsskatter. Han beskriver och värderar såväl fördelar som nackdelar med differentierade skatter. I det perspektivet studeras den viktigaste konsumtionsskatten, momsen, men även de undantag som finns från moms. Konsumtionsskatternas roll i skattesystemet i bredare bemärkelse och konsekvenserna av att ändra balansen mellan skatter på arbete och konsumtion analyseras också.

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Yes, you can access Hur bör konsumtion beskattas? by Spencer Bastani in PDF and/or ePUB format, as well as other popular books in Business & Business General. We have over one million books available in our catalogue for you to explore.