Search for dissertations about: "Taxation"

Showing result 21 - 25 of 154 swedish dissertations containing the word Taxation.

  2. 21. Timing options and taxation : essays on the economics of firm creation and tax evasion

    Author : Tomas Forsfält; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsbeskattning; Småföretag;

    Abstract : Taxation of Small Firms under Uncertainty: A Real Option View of Firm CreationThis paper addresses the impact of the tax system on the incentives to become self-employed. The new approach here is that the creation of a firm is assumed to be an opportunity but not an obligation, that is, a real option. READ MORE

  4. 22. Land and property taxation : development, evaluation and perspectives

    Author : Irene Vlassenko; KTH; []
    Keywords : ;

    Abstract : .... READ MORE

  5. 23. Essays on Taxation, Externalities, and Poverty Traps

    Author : Fei Ao; Daniel Spiro; Chuan-Zhong Li; Thomas Aronsson; Jukka Pirttilä; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal Taxation; Externalities; Poverty traps; Aid; Economics; Nationalekonomi;

    Abstract : This thesis consists of three self-contained essays.Essay I characterizes the optimal mix of linear commodity taxation and non-linear income taxation in a dynamic economy where consumption gives rise to positional and environmental externalities. READ MORE

  6. 24. Essays on Income Taxation and Wealth Inequality

    Author : Jacob Lundberg; Håkan Selin; Spencer Bastani; Helena Svaleryd; Tomas Sjögren; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public economics; income taxation; wealth inequality; Laffer curve; redistribution; microsimulation; Economics; Nationalekonomi;

    Abstract : This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays.Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. READ MORE

  7. 25. Corporate form and international taxation of box corporations

    Author : Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

    Abstract : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. READ MORE