Search for dissertations about: "GROUP TAX system"

Showing result 1 - 5 of 15 swedish dissertations containing the words GROUP TAX system.

  2. 1. 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

  4. 2. Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis

    Author : Peter Stigson; Hans Lundberg; Jinyue Yan; Tobias Persson; Mälardalens högskola; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sweden; climate change; climate policy; energy policy; EU ETS; Kyoto Protocol; emissions trading; renewable energy certificates; energy tax; carbon dioxide tax; voluntary agreements; environmental law; energy utilities; basic industry; Sverige; klimatförändringar; klimatpolitik; energipolitik; EU ETS; Kyotoprotokollet; utsläppshandel; el-certifikat; energiskatter; koldioxidskatt; frivilliga avtal; program för energieffektivisering; miljölagstiftning; energiproducenter; basindustri; INTERDISCIPLINARY RESEARCH AREAS; TVÄRVETENSKAPLIGA FORSKNINGSOMRÅDEN; Energy- and Environmental Engineering; energi- och miljöteknik;

    Abstract : The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). READ MORE

  5. 3. Essays in Public Finance and Behavioral Economics

    Author : Arnaldur Stefánsson; Per Engström; Eva Mörk; Mats Persson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Frisch elasticity of labor supply; identification; elasticity heterogeneity; tax compliance; loss aversion; prospect theory; benefit take-up; similarity; distributive justice; moral decision-making; ambiguity attitudes; framing; consistency of choice; Economics; Nationalekonomi;

    Abstract : Essay I: I study how individuals adjust their labor supply in response to a year with tax free income. Due to a transformation from a retroactive to a pay-as-you-earn tax system, income earned on the Icelandic labor market in 1987 was never taxed. READ MORE

  6. 4. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Author : Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Abstract : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. READ MORE

  7. 5. Essays on Sickness Insurance, Absence Certification and Social Norms

    Author : Margareta Dackehag; Nationalekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic theory; econometrics; Economics; occupational physician; general practitioner; physician behaviour; working ability; sickness absence certification; sickness absence; sickness insurance; social insurance; incentives; social norms; Social policy; welfare; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Social economics; Social ekonomi;

    Abstract : The thesis consists of an introductory chapter and three essays, considering sickness insurance, social norms and absence certification. The first essay, Group-Specific Social Norms and Economic Incentives in a General Welfare System, investigates the interaction between economic incentives and social influences in a general welfare system. READ MORE