Search for dissertations about: "Tax"

Showing result 11 - 15 of 325 swedish dissertations containing the word Tax.

2. 11. Essays on Pensions, Retirement and Tax Evasion

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

   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

4. 12. Essays in International Trade : Measurement, Product Quality, Input-Output Modelling and Tax Evasion

   Author : Lars M Widell; Lars Lundberg; Lars Hultkrantz; Daniela Andrén; Joakim Gullstrand; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Factor content of trade; human capital; vertical intra-industry trade; product quality; Input–output modelling; CTA; ITA; Tax Evasion; Africa; Economics; Nationalekonomi;

   Abstract : This thesis consists of four independent essays that deal with several measurement aspects within the field of international trade. The measurement problems addressed are related to measuring the human capital content of trade in exports relative to imports or measuring tax evasionEssay 1, The Human Capital Content of Trade and its Measurement. READ MORE

5. 13. Essays on Inflation Expectations, Monetary Policy and Tax Reform

   Author : Kerstin Westergren; Nils Gottfries; Daria Finocchiaro; Stefan Pitschner; Mirko Wiederholt; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inflation expectations; Rational inattention; Frequency of purchase; Consumers; Monetary policy; Instrumental Variables; Event studies; Entrepreneurs; Wealth inequality; Dual taxation; Tax reform; Economics; Nationalekonomi;

   Abstract : This thesis consists of three self-contained essays.Essay I: Why do consumers’ expenditure patterns matter for their inflation expectations? I propose a model of rational inattention where a consumer trades off paying attention between goods bought more or less frequently. READ MORE

6. 14. Essays on inheritance, small businesses and energy consumption

   Author : Sebastian Escobar; Mikael Elinder; Katarina Nordblom; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; estates; bequests; inheritance taxes; tax evasion; tax avoidace; liquidity; entrepreneurship; small business; sub-metering; environment; smart meters; energy conservation; quasi experiment;

   Abstract : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. READ MORE

7. 15. 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