Search for dissertations about: "impact of tax"

Showing result 1 - 5 of 86 swedish dissertations containing the words impact of tax.

  2. 1. Essays of Financial Performance and Capital Structure

    Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

  4. 2. Tax confidentiality : a comparative study and impact assessment of global interest

    Author : Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

    Abstract : .... READ MORE

  5. 3. Corporate Tax Integration and the Cost of Capital

    Author : Tobias Lindhe; Paolo Panteghini; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Corporate Tax Integration; Economic Double Taxation; International Double Taxation; Cost of Capital; the New View of Equity; the Traditional View of Equity; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Abstract : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. READ MORE

  6. 4. Welfare impact of broadening VAT by exempting local food markets : The case of Bangladesh

    Author : Jörgen Levin; Yeasmin Sayeed; Lars Hultkrantz; Arne Bigsten; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

    Abstract : The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990’s. Adopted by more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing countries. While adopting VAT, there are arguments for and against uniform general VAT system. READ MORE

  7. 5. Welfare Effects of Transport Policies : an analysis of congestion pricing and infrastructure investments

    Author : Jonas Westin; Lars-Göran Mattsson; Lars Hultkrantz; KTH; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; congestion charge; cost-benefit analysis; tax distortions; transport investment; transport policies; welfare effects; Economics; Nationalekonomi; Civil engineering and architecture; Samhällsbyggnadsteknik och arkitektur; SRA - Transport; SRA - Transport;

    Abstract : Interactions between the transport market and other distorted markets, such as the labor market, can have a large impact on the overall welfare effect of a road pricing policy or a congestion charge. Many road pricing studies therefore try to incorporate effects from other distorted markets in the analysis. READ MORE