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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Temi sulla tax compliance / ESSAYS ON TAX COMPLIANCE / Essays on tax compliance

URPIS, ENRICO 05 December 2017 (has links)
Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa. Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance. Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti. / This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.
62

Essays on total factor productivity (TFP)

Mattsson, Pontus January 2017 (has links)
This thesis consists of two self-contained empirical essays. Essay I investigates the impact of labor subsidies on TFP, and profit per employee is included as a second outcome. Coarsened exact matching (CEM) is performed on the key variables. After matching, a difference-in-difference (DID) model is applied. The study shows that firms employing workers with wage subsidies experience negative and significant effects on both TFP and profit per employee. Heterogeneity is, however, observed; the only sector to show a deficit in both TFP and profit per employee is wholesale. During the second year with a subsidy, a negative impact can be observed on the profit per employee but not on TFP. The policy conclusion from the analysis is that subsidizing individuals from particular groups is necessary to induce firms to hire workers from these groups. However, the time period for which a single firm is subsidized should be considered. Essay II (with Jonas Månsson from Linnaeus University and the Swedish National Audit Office (SNAO), Christian Andersson from SNAO and Fredrik Bonander from SNAO) measures TFP of the Swedish district courts by applying data envelopment analysis (DEA) to calculate the Malmquist productivity index for 48 Swedish district courts from 2012 to 2015. This study uses a fully decomposed Malmquist index. A bootstrapping approach is further applied to compute confidence intervals for each decomposed factor of TFP as well as for TFP. The study shows an average annual of TFP by 0.7%. However, a substantial variation between years is observed both with regards to the number of statistically significant courts below and above unity. The negative impact is mainly driven by pure technical regress. Large variations are also observed over time where the small courts have the largest volatility. The TFP change is positively correlated with the rate of change in the caseload. Two recommendations are: 1) that district courts with negative TFP growth could learn from those with positive TFP growth and 2) that a back-up force could be developed to enhance flexibility.
63

A Study on the Effect of the Mandated Change in Board Composition on Firm Performance & CEO Compensation

Pandya, Dishant D. 06 July 2021 (has links)
No description available.
64

Provide pupils with a personal laptop or tablet? : An examination of one-to-one computing programs effect on pupils’ academic performance in primary school, grade 3

Ottosson Bixo, Elin January 2021 (has links)
More and more schools worldwide provide their students with an individual digital tool, investments called 1:1 programs. However, there is still limited knowledge about the causal effects of such programs on students’ education outcomes, especially for high-income countries. This paper examines how the implementation of 1:1 programs affects pupils’ average academic performance in primary school (grade 3) in Sweden between 2014/2015-2018/2019. The data is collected from the Swedish National Agency for Education and the Institute for evaluation of labour market and education policy (IFAU) on school level. I use a difference-in-difference design to estimate the effect of 1:1 programs on pupils’ academic performances. The main results in this study indicate that 1:1 initiatives have a small positive effect on student's academic performances in Swedish and mathematics on average, although the effect varies depending on the subtests investigated.
65

Har fängelsestraffets längd en effekt på återfallsrisk och mortalitet? : En kvasiexperimentell studie om strafflängdens effekter på återfallsrisk och mortalitet hos de som är dömda för narkotikabrott i Sverige.

Ekman, Ellinor January 2023 (has links)
Fängelsestraffet och dess konsekvenser är ett ämne som diskuteras inom både politik och forskning. Inom politiken hörs ofta argument om hårdare och längre straff som ska minska brottsligheten, men inom forskningsfältet råder större oenighet. Kriminologisk forskning har undersökt fängelsestraffets effekter på flera olika utfall med heterogena resultat som följd. Trots att fängelsets effekter har diskuterats länge finns därmed ännu ingen konsensus om hur strafflängd påverkar utfall såsom återfall och hälsa hos de som döms till påföljden. I denna studie undersöks hur strafflängd påverkar återfall och mortalitet hos de som döms för narkotikabrott av minst normalgraden i Sverige. För att undersöka detta används ett naturligt experiment och den kvasiexperimentella designen difference-in-difference. Resultaten visar inga signifikanta effekter av strafflängd på mortalitet. För strafflängdens effekter på återfall visar resultaten att längre straff signifikant kan minska risken för återfall, men minskningen är marginell. Analysen riskerar dock att påverkas av några felkällor som skapar viss osäkerhet i resultatens validitet och tillförlitlighet. Framförallt påverkas analysen av förändringar i de undersökta gruppernas demografiska sammansättning. Mer forskning krävs både för att öka tillförlitligheten till resultaten och för att få djupare förståelse för vilka mekanismer som har gett upphov till studiens resultat.
66

An Analysis of Lockdown and the Effect on Stock Returns : Does Lockdown during COVID-19 Serve as an Explanatory Variable in the Performance of the Danish Stock Market?

Björnemark, Julia, Lilja, Kimsy, Norenius, Emma January 2022 (has links)
This thesis investigates if the announcement of lockdown had a significant impact on stock market return in Denmark. The research approach used is quantitative and deductive and the sample consists of ​​daily adjusted close prices of stock from the 20 largest listed companies in Denmark, according to market capitalization rate. The time period studied is 28th of February 2020 till 27th of March 2020. Lockdown's effect on stock market return is studied using a Difference-in-Difference model, where daily adjusted close prices of stocks from the 20 largest companies in Sweden are used as a control group.  The COVID-19 pandemic has for the past two years had a huge impact on societies globally. At the beginning of the COVID-19 outbreak, to try and stop the spread of the virus, governments around the world implemented lockdowns of varying degrees. Denmark was one of the first countries to implement lockdown. However, the culturally and market similar Sweden, opted for a different approach and did not implement a lockdown at all. It is therefore of interest to investigate whether lockdown announcements had a measurable impact on stock returns at the beginning of the COVID-19 outbreak. Previous research conducted by Vasileiou (2020), Baker (2020), Ichev and Marnič (2018), Hassing Nielsen & Lindvall (2021) and Ashraf (2020) on the subject have found that COVID-19 generally contributed to market uncertainty. This uncertainty in turn affected the stock market significantly, both positively and negatively. The major findings of this thesis suggest that the lockdown implemented in Denmark had no significant effect on stock returns during the investigated sample period.
67

Commodity Price Shocks and Child Marriage: Evidence from Coffee Regions in East Africa

Lowe, Brittany 26 July 2023 (has links)
No description available.
68

Weighing in on the effectiveness of state laws on childhood obesity...fat chance!

Skvoretz, Kelsey Nicole 05 May 2014 (has links)
No description available.
69

Refugee Flows and Political Currents : Investigating how refugee immigration affects electoral preferences

Persson, Elin January 2024 (has links)
This thesis studies group threat theory and contact theory, by analysing whether a change in the exposure to refugees, following a demographic composition shift, results in increased or decreased political support for parties with either an anti- or a pro-immigration political program. It employs a continuous difference-in-difference method by analysing data from Swedish national elections in 2014 and 2018 across all municipalities, combined with the electoral performance of the Sweden Democrats and the Swedish Green Party. The findings reveal a positive correlation between increased refugee intake and the electoral support for the Sweden Democrats, while the Swedish Green Party experiences decreased support. This suggests a trend toward bolstered backing for anti-immigrant platforms in areas with greater refugee exposure, and thus also supports arguments presented within group threat theory. While intergroup contact with immigrants is a well-studied area, limited attention has been devoted to refugee immigration.  Finally, this thesis underscores the need for further investigation of the political and social ramifications of increased refugee immigration on native populations. This holds strong political relevance, as we are likely to continue experiencing high levels of immigration. A suggested way to build off this thesis is by studying the relevant mechanisms, or by establishing the extent and type of experienced intergroup contact.
70

Evaluation des politiques de l'emploi : analyse théorique et micro-économétrique / Effectiveness of employment policies : Theoretical & microeconometric analysis

Bejaoui, Sayfeddine 20 December 2013 (has links)
Dans cette thèse, nous dépassons le cadre binaire de l’évaluation et nous nous plaçons dans celui de plusieurs traitements, à l’instar de Brodaty et al. [2001], Larson [2000], Imbens [1999]. Les estimations effectuées portent sur les politiques de l’emploi en vigueur en France pendant la période 1997-1999. Trois programmes sont étudies : CIE (Contrat Initiative Emploi) emploi subventionné dans le secteur marchand, CES (Contrat Emploi-Solidarité) création d’emploi dans le secteur non marchand et SIFE (Stage d’Insertion par la Formation et l’Emploi). L’efficacité de ces dispositifs est évaluée non seulement sur le taux de retour à l’emploi des bénéficiaires mais aussi sur divers autres critères qui répondent à différentes questions intéressantes économiquement et économétriquement : i) la politique active de l’emploi atteint-elle les demandeurs d’emploi les plus prioritaires parmi les prioritaires ? ii) Comment les entreprises utilisent-elles les programmes de la politique active (effet d’aubaine, de substitution,...) ? iii) Pouvons-nous mesurer la qualité d’un contrat aidé ? Comment évaluer l’efficacité relative d’un contrat aidé (plus spécifiquement) non marchand comparativement à celui du secteur marchand ?, impact marginal, effet propre, bien-être, , etc. / We evaluate the ALMP’s with a particular attention to the differentiation of impacts by categories of programmes and categories of beneficiaries. These two forms of heterogeneity can in fact lead to erroneous evaluations or too partial:i) The heterogeneity of programmes proposed, in particular their characteristics (type of contract, duration, remuneration, training, etc.) are an important source of complexity in behavior of self-selection of job seekers: behaviors can be multiples and strategic.ii) The heterogeneity of target-populations (low-skilled, youth, women, priority category, first-job seekers, etc.) is an important source of complexity in the behavior selection of employment advisor.There is finally no reason that different types of programmes have the same average effect on various public as well. We evaluate so ALMP’s on multiple criteria of effectiveness (heterogeneity of criteria).

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