Search for dissertations about: "Effects of tax evasion"

Found 5 swedish dissertations containing the words Effects of tax evasion.

  1. 1. Understanding Firm Behavior : The Role of Recruitments and Institutional Reforms

    Author : Anton Nyrenström Gidehag; Sven-Olov Daunfeldt; Dan Johansson; Niklas Rudholm; Christian Bjørnskov; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Recruitment; knowledge spillover; labor cost; labor demand; employment; immigrants; payroll tax; wages; tax evasion;

    Abstract : The topic of this thesis is firm behavior and how it is shaped by institutional changes and firms’ recruitment decisions.The first essay studies how the recruitment decisions made by small and medium-sized enterprises (SMEs) affect their subsequent productivity development. READ MORE

  2. 2. 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

  3. 3. Essays on Labour Market Structure and Policies

    Author : Mirco Tonin; John Hassler; Tito Boeri; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; minimum wage; tax evasion; wage distribution; Hungary; in-work benefits; Economics; Nationalekonomi; Economics; nationalekonomi;

    Abstract : The thesis consists of three essays on labour market structure and policies.Minimum Wage and Tax Evasion: Theory builds a theoretical model to analyse the interaction between minimum wage legislation and tax evasion by employed labour. READ MORE

  4. 4. Essays on Public, Political and Labor Economics

    Author : David Seim; Torsten Persson; Henrik Kleven; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Public Economics; Political Economics; Labor Economics; Economics; nationalekonomi;

    Abstract : This thesis contains four essays.The first paper, "Real or Evasion Responses to the Wealth Tax? Theory and Evidence from Sweden", addresses the behavioral effects of an annual wealth tax. I use Swedish tax records over the period 1999-2006 and two sources of variation in the tax rate to estimate the elasticity of taxable net wealth at about 0.3. READ MORE

  5. 5. Corporate Disclosures Regulations : Social Solution or a Problem?

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

    Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE