Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

The Swedish VAT reduction on restaurant services and its effect on the employment rate

Wikander, Markus LU (2013) NEKN01 20131
Department 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:
author
Wikander, Markus LU
supervisor
organization
course
NEKN01 20131
year
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},
  keyword      = {VAT reduction,Swedish restaurant sector,Optimal tax theorem},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Swedish VAT reduction on restaurant services and its effect on the employment rate},
  year         = {2013},
}