Search for dissertations about: "Tax avoidance"

Showing result 1 - 5 of 8 swedish dissertations containing the words Tax avoidance.

  1. 1. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

    University dissertation from Uppsala : Acta Universitatis Upsaliensis

    Author : Hanna Armelius; Uppsala universitet.; [2004]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; SOCIAL SCIENCES Business and economics Economics; SAMHÄLLSVETENSKAP Ekonomi Nationalekonomi;

    Abstract : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. READ MORE

  2. 2. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

    University dissertation from Uppsala : Acta Universitatis Upsaliensis

    Author : Richard Löfqvist; Uppsala universitet.; [2001]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; SOCIAL SCIENCES Business and economics Economics; SAMHÄLLSVETENSKAP Ekonomi Nationalekonomi; nationalekonomi; Economics;

    Abstract : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. READ MORE

  3. 3. Tax Avoidance, Saving and Income Distribution

    University dissertation from Uppsala : Acta Universitatis Upsaliensis

    Author : Hanna Armelius; Uppsala universitet.; [2002]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SOCIAL SCIENCES Business and economics Economics; SAMHÄLLSVETENSKAP Ekonomi Nationalekonomi;

    Abstract : .... READ MORE

  4. 4. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions

    University dissertation from Stockholm : Jure

    Author : Yvette Lind; Umeå universitet.; [2017]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

    Abstract : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. READ MORE

  5. 5. Essays on Pensions, Retirement and Tax Evasion

    University dissertation from Uppsala : Department of Economics, Uppsala University

    Author : Johannes Hagen; Uppsala universitet.; [2016]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Pensions; retirement; annuity; annuity puzzle; adverse selection; pension reform; instrumental variable; health; health care; mortality; tax evasion; engel curves; consumption; self-employment; permanent income;

    Abstract : Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. READ MORE