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Vid en asymmetrisk chock, det vill säga en chock som ger olika utfall över regioner, eller är regionsspecifik, försvåras stabiliseringsåtgärder. Penningpolitiska åtgärder kan inte bedrivas utan att påverka alla regioner och att överlåta stabiliseringsprocessen till enskilda regioner medför även problem. Dock har det visats att det centrala skattesystemet utjämnar disponibel inkomst vid asymmetriska chocker och stabiliserar inkomster mellan regioner. I den här uppsatsen analyserar vi hur det svenska skattesystemet absorberar asymmetriska inkomstchocker sett till utjämning av personlig disponibel inkomst genom skatter och överföringar. Genom att använda paneldata under perioden 2000 till 2018 utför vi en kvantitativ studie baserad på en ekonometrisk modell där vi mäter hur inkomstchocker absorberas av skattesystemet vid en förändring i inkomst på 1 krona. Våra resultat visar att skattesystemet absorberar i genomsnitt 18 procent av den initiala chocken, detta sker främst genom skatter. Fortsättningsvis finns det stora skillnader mellan regioner där absorberingen varierar mellan -15 till 71 procent. Vid jämförelse mot tidigare studier på det svenska systemet tyder resultaten på att riskdelning bör vara lägre, men vi ser en högre grad av inkomstutjämning, vilket kan bero på skillnad i dataspecifikation. Vi ser även att utjämningen sker till större del genom skatter än överföringar jämfört med tidigare undersökningsperiod. Vi undersöker också om skattesystemet har lika utjämningseffekt mellan olika kommungrupper där resultatet visar att detta inte stämmer. / Facing asymmetric shocks i.e. a shock that act differently over regions or a region-specific shock imposes hardship on stabilization policies. Monetary policies cannot be conducted without causing disturbances across regions and assigning the stabilization process to individual regions also implies difficulties. However, the fiscal system has been proven to be a smoothening component facing asymmetrical disturbances stabilizing income across regions. In this thesis we analyze how the Swedish fiscal system absorbs asymmetric income shocks regarding smoothening disposable income via taxes and transfers. Using panel data over the period 2000-2018 we perform a quantitative study based on an econometric model where we measure the amount of an income shock absorbed by the fiscal system due to a 1-krona change in personal income.  Our results show that the fiscal system absorbs on average 18 percent of the initial shock, this is mostly due to the tax effect. However, there is major differences across regions where the amount of shock absorbing varies between -15 to 71 percent. Comparing our results to previous studies on the Swedish system evidence suggests that the amount of risk-sharing should be lower, but we see a higher degree of income smoothening, which might be due to difference in data specification. There is also evidence that income smoothening is more reliant on taxes compared to previous study. We also explore if the fiscal system has an equal smoothening effect across different municipal groups where evidence shows that this is not true.

Die Beiträge des vorliegenden Sammelbandes widmen sich vorrangig den finanz- und sozialrechtlichen Problemen von Georgien im Transformationsprozess, bieten wichtige Informationen zur aktuellen Situation von Haushalten und zum Steueraufkommen, zu Fragen der Armut und der Einkommensverteilung, zur rechtlichen Fundierung der Finanz- und Sozialpolitik sowie zur Ausgestaltung der gebietskörperschaftlichen Struktur. Die Autoren vermitteln weitgehende Vorschläge zur Reform des Steuer- und Transfersystems sowie zum Aufbau eines friedensstiftenden Föderalstaats, welcher die Kenntnisse über die Wertgrundlagen einer offenen Gesellschaft vertieft, damit den zivilgesellschaftlichen Ansatz unterstützt, eine Stärkung des demokratischen Marktsystems fördert und zugleich das friedliche Zusammenleben in einer unruhigen Region erleichtert.

Le recensement provincial est une institution centrale de l’Empire romain. Né avec le Principat, il était destiné à estimer les ressources humaines et matérielles des territoires sous domination romaine, et s’est imposé comme la clé de voûte de la fiscalité provinciale. Néanmoins, il demeure mal connu. Cette situation vient de la faiblesse numérique des sources et de leur nature. En dehors de l'Égypte, les cens provinciaux sont essentiellement connus grâce à des inscriptions dédiées aux sénateurs et chevaliers ayant participé à ces opérations. Pour étudier le recensement à l'échelle de l'empire, il nous donc a paru nécessaire de diversifier les points de vue et de ne pas nous limiter à l'approche la plus fréquemment adoptée dans les études consacrées au census, l'analyse prosopographique. Bien que cette dernière s'impose comme la plus naturelle étant donné la nature de la documentation qui nous est parvenue, elle limite le champ d'étude aux seules provinces dans lesquelles sont attestés des censiteurs impériaux et peine à rendre compte de la logique d'ensemble de l'institution comme des modalités selon lesquelles l'information était collectée. Notre objectif était d'écrire une histoire fiscale et politique du recensement, mais aussi une histoire de ses procédures et non pas seulement de ses agents. Nous avons donc choisi d’élargir l’angle d’approche et d'inclure dans notre corpus toutes les sources littéraires, papyrologiques et juridiques susceptibles de nous éclairer sur cette institution. La première partie est consacrée aux aspects fiscaux et tente de comprendre le fonctionnement de l’impôt provincial. Dans quelles mesures le recensement se prêtait-il à la collecte des informations nécessaires à la levée des tributa ? La deuxième s'intéresse au déroulement des opérations dans les diverses provinces. Notre objectif est d'identifier les différents niveaux de collecte de l'information tout en rendant compte des différences régionales dont témoignent les sources. Au coeur de cette partie se trouve une réflexion sur la complémentarité entre le niveau local et le niveau provincial et sur les documents qui étaient produits aux divers échelons. Enfin, nous abordons dans un troisième temps les aspects institutionnels et politiques afin de comprendre dans quelles mesures cette institution était caractéristique du nouveau régime qui vit le jour avec Auguste. Cette partie est également consacrée à l'étude des relations entre les agents en charge des opérations et les provinciaux qui y étaient soumis. / The provincial census is a key institution of the Roman Empire. Instituted by the first Princeps, Augustus, it was aimed at estimating the human and material resources of the territories which were under Roman control, and thus proved to be a cornerstone of the Roman fiscal system. Nevertheless, it remains mostly unknown to this date, which can be explained by the lack of sources and by their nature: apart from Egypt, provincial censuses are mostly attested through inscriptions dedicated to senators and knights who took part in these operations. In this dissertation, we chose to tackle the subject from novel perspectives and not to limit ourselves to the prosopographic approach that remains so far the most frequently adopted one. Despite its relevance given the nature of the sources, it restricts the study to the provinces in which census officials are known, and fails to give a comprehensive idea of the institution and of the methods through which information was collected. Our goal was not only to write a fiscal and political history of the census, but also to describe its process and identify its agents. To this end were included into our corpus all the literary, papyrological and juridical sources that might improve our understanding of this institution. Firstly, we focused on the two main provincial taxes, i.e. tributum soli and tributum capitis, in order to describe the fiscal system at work in the provinces and to identify the criteria on which these tributa were imposed. Secondly, we studied the way information was collected during the census. Our goal was to unravel the levels (local, provincial) through which data transited, their interactions, and the documents each one of them produced. At the same time, we wanted to emphasize the differences that existed between provinces, and to explain them. Finally, we addressed the institutional and political aspects of the provincial census: to what extent was this institution representative of the new regime that appeared with Augustus, and an opportunity for the provincials to initiate a dialog with the Princeps through his representatives?

The resource curse is a defining feature of the African content. Despite vast resource wealth, Africa remains the poorest and most underdeveloped continent in the world. The aim of this study is to conduct a comparative analysis of the primary laws regulating of oil and gas exploration and product activities in Angola, Nigeria and South Africa in order to determine their effectiveness in protecting the continent's depleting petroleum resources. Different regulatory models apply to Angola, following the Norwegian carried-interest model, Nigeria, where a British discretionary model has been retained, an a South africa, where a unique model has been developed. The comparison is conducted by analysing and comparing these different regulatory systems in terms of legal frameworks; the legal nature of the regulatory systems; ownership of the oil and gas resources; legal nature of licenses; organisational or institutional structures; fiscal systems; local communities benefits from these proceeds of oil and gas resources; local content; state/government participation arrangements; and environmental challenges. The study evaluates the effectiveness of these regimes by examining the extent to which they recognise and enforce state ownership of he oil and gas resourcs in situ; recognise and enforce the doctrine of Permanent Sovereignty over Natural Resources (PSNR); protect the environment; how they provide for institutional capacities for the management of resources; and the protection of local communities from exploitation and abuse by recognising their rights to benefit from revenues derived from these resources. An overall assessment of the three systems reveals that there is no ideal model for oil and gas regulation in Africa. The Norwegian model might well be considered an ideal model if it was applied with care and correctly in Angola. The study hopes to gain practical importance for the proper regulationof the oil and gas industries' upstream activities in Africa and assist governments of the selected jurisdictions in their policy revisions, as some recommendations are made. / Economics / LLD.

Cette thèse propose une étude régionale des deux premiers siècles de l’Islam au cœur de la vallée du Nil. Elle se concentre sur la Moyenne-Égypte, plus précisément sur deux divisions administratives byzantines au moment de la conquête de l’Égypte par l’armée de ‘Amr b. al-‘Āṣ : celle de la capitale de la province de Thébaïde, Antinoé, et une de ses dépendances, la pagarchie d’Hermopolis Magna. Nous suivons dans cet espace les situations de contact entre conquérants et conquis au niveau local, entre les VIIe et IXe siècles, afin d’interroger l’évolution de ces deux catégories d’acteurs jusqu’à l’arrivée des Tulunides (868). Le corpus disponible pour cette étude est formé principalement par des papyrus arabes, grecs et coptes, alors que les sources littéraires s’intéressent très peu à la région. Ce riche ensemble documentaire permet de bien connaître la région et sa population à la fin de l’époque byzantine ainsi que de proposer un point de vue local sur l’histoire de la conquête. Un intérêt particulier est porté au développement d’une administration islamique locale née de la refonte du système régional byzantin en place au milieu du VIIe siècle. Au sein du développement de cette nouvelle structure administrative et provinciale au cours de la période umayyade, Antinoé perd tout statut administratif provincial. Elle prend le nom arabe d’Anṣinā, et Hermopolis celui d’Ašmūn(ayn). Cette dernière devient le principal échelon administratif de la Moyenne-Égypte islamique. En parallèle, nous pouvons suivre le développement d’une communauté musulmane de Moyenne-Égypte, impliquée à partir du VIIIe siècle dans l’administration et au cours de la période abbasside dans la propriété terrienne et dans la vie citadine et villageoise de la région. / This thesis offers a regional study of the two first centuries of Islam in the heart of the Egyptian Nile valley. It concentrates on Middle Egypt, precisely on the administrative divisions of the Byzantine system at the time of the conquest of Egypt by the armies of ‘Amr b. al-‘Āṣ (642) : the capital of the province of the Thebaid, Antinoe, and one of its dependencies, the pagarchy of Hermopolis Magna. Particular focus is given to the relationships between conquerors and conquered in this region between the 7th and the 9th century, the goal being to question the evolution of those two categories until the rise of the Tulunid dynasty (868). The sources available for this research are mainly non-literary papyri written in Arabic, Greek, and Coptic, as literary sources rarely express interest in this region. This rich documentary corpus allows us to examine in detail the administrative geography of the region and its population before the conquest and to offer a local point of view on the history of the conquest. Particular attention is given to the development of a new administrative and provincial structure during the Umayyad period in which the Thebaid is suppressed and Antinoe loses its place in the provincial structure of Egypt. It then appears under the Arabic name of Anṣinā and Hermopolis, as Ašmūn(ayn). The latter becomes the main administrative centre of Middle Egypt in the Islamic period and even supervises Anṣinā. In parallel, we can follow the development of the Muslim community involved in the administration of the region from the 8th century, in landholding and in city and village life in the Abbasid period.

The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply itself. Each of these is important to international relations.

The resource curse is a defining feature of the African content. Despite vast resource wealth, Africa remains the poorest and most underdeveloped continent in the world. The aim of this study is to conduct a comparative analysis of the primary laws regulating of oil and gas exploration and product activities in Angola, Nigeria and South Africa in order to determine their effectiveness in protecting the continent's depleting petroleum resources. Different regulatory models apply to Angola, following the Norwegian carried-interest model, Nigeria, where a British discretionary model has been retained, an a South africa, where a unique model has been developed. The comparison is conducted by analysing and comparing these different regulatory systems in terms of legal frameworks; the legal nature of the regulatory systems; ownership of the oil and gas resources; legal nature of licenses; organisational or institutional structures; fiscal systems; local communities benefits from these proceeds of oil and gas resources; local content; state/government participation arrangements; and environmental challenges. The study evaluates the effectiveness of these regimes by examining the extent to which they recognise and enforce state ownership of he oil and gas resourcs in situ; recognise and enforce the doctrine of Permanent Sovereignty over Natural Resources (PSNR); protect the environment; how they provide for institutional capacities for the management of resources; and the protection of local communities from exploitation and abuse by recognising their rights to benefit from revenues derived from these resources. An overall assessment of the three systems reveals that there is no ideal model for oil and gas regulation in Africa. The Norwegian model might well be considered an ideal model if it was applied with care and correctly in Angola. The study hopes to gain practical importance for the proper regulationof the oil and gas industries' upstream activities in Africa and assist governments of the selected jurisdictions in their policy revisions, as some recommendations are made. / Public, Constitutional and International Law / LL. D.