Sänkt restaurangmoms: Högre ungdomssysselsättning eller billigare hamburgare?
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Since the beginning of the 21st century Sweden has been struggling with a low youth em-ployment and high youth unemployment rate. Several reforms have been implemented to solve the problem but the effects have been modest. The purpose of this study is to examine the how youth employment has been affected following the reduced restaurant and catering VAT, which was implemented in 2012. The essay will with the help of graphs and regressions try to answer whether this reform was appropriate to increase youth employment. The graphical analysis together with the regressions suggests that the reform affected the price on the restaurant market. But no short run effect on the youth employment could be identified. Still, long term impacts of the tax reform cannot be excluded.
Place, publisher, year, edition, pages
2014. , 37 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Ungdomar, ungdomssysselsättning, mervärdesskatt, restaurang- och cateringbransch.
IdentifiersURN: urn:nbn:se:ltu:diva-43521Local ID: 165e694e-6fb7-4eb2-9064-c1f6e234bceeOAI: oai:DiVA.org:ltu-43521DiVA: diva2:1016754
Subject / course
Student thesis, at least 15 credits
Economics, bachelor's level
Söderholm, PatrikMalmström, Malin
Validerat; 20141203 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved