The Swedish VAT reduction on restaurant services and its effect on the employment rate
(2013) NEKN01 20131Department of Economics
- Abstract
- Abstract
The thesis is examines whether the VAT reduction for restaurant services imposed in Sweden on the first of January in 2012 affects the employment rate. A fixed effect panel data analysis was performed with total employment as dependent variable and correlated against groups of Swedish regions. The groups are classified depending on how large share of total employees that are working in the restaurant sector. It can be shown that those regions with a higher employment rate in the restaurant sector have experienced a lower decrease in employment than other regions.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3807119
- author
- Wikander, Markus LU
- supervisor
- organization
- course
- NEKN01 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- VAT reduction, Swedish restaurant sector, Optimal tax theorem
- language
- English
- id
- 3807119
- date added to LUP
- 2013-06-20 10:21:29
- date last changed
- 2013-06-20 10:21:29
@misc{3807119, abstract = {{Abstract The thesis is examines whether the VAT reduction for restaurant services imposed in Sweden on the first of January in 2012 affects the employment rate. A fixed effect panel data analysis was performed with total employment as dependent variable and correlated against groups of Swedish regions. The groups are classified depending on how large share of total employees that are working in the restaurant sector. It can be shown that those regions with a higher employment rate in the restaurant sector have experienced a lower decrease in employment than other regions.}}, author = {{Wikander, Markus}}, language = {{eng}}, note = {{Student Paper}}, title = {{The Swedish VAT reduction on restaurant services and its effect on the employment rate}}, year = {{2013}}, }