Search for dissertations about: "Tax base broadening"

Found 2 swedish dissertations containing the words Tax base broadening.

2. 1. Utilization of tax allowances and corporate borrowing

   Author : Gunnar Forsling; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Abstract : This thesis consists of three self-contained essays on corporate taxation.Essay I is a descriptive analysis of the utilization of tax allowances by Swedish tax-paying firms. We conclude that firms have systematically failed to take full advantage of the allowances granted by the government. READ MORE

4. 2. Essays in public finance

   Author : Tatiana Damjanovic; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis consists of four independent essays grouped in two parts. The first part analyzes the possibility and duration of a Pareto-improving pension reform. The second part considers some economic issues related to the tax avoidance activities. The possibility and duration of a Pareto-improving pension reform. READ MORE