Search for dissertations about: "Tax"

Showing result 21 - 25 of 325 swedish dissertations containing the word Tax.

  2. 21. Swedish Work Environment Policy : An economic analysis

    Author : Carl Hampus Lyttkens; Nationalekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; compensation; contract; enforcement; evaluation; information; occupational hazards; regulation; research; sickness absenteeism; social insurance; subsidies; Sweden; tax; work environment;

    Abstract : .... READ MORE

  4. 22. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE

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

    Author : Richard Löfqvist; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; 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

  6. 24. Corporate Tax Integration and the Cost of Capital

    Author : Tobias Lindhe; Paolo Panteghini; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Corporate Tax Integration; Economic Double Taxation; International Double Taxation; Cost of Capital; the New View of Equity; the Traditional View of Equity; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Abstract : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. READ MORE

  7. 25. On Tax Preferences and Fiscal Competition

    Author : Niklas Jakobsson; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : In the first paper I am using Swedish survey data on people’s opinion about the municipal earned income tax to assess what shapes people’s preferences about this tax. The central result is that the tax rate actually faced by the respondents is not important for these preferences. READ MORE