Search for dissertations about: "capital gains tax"

Showing result 1 - 5 of 10 swedish dissertations containing the words capital gains tax.

2. 1. Economic Decisions and Social Norms in Life and Death Situations

   Author : Oscar Erixson; Henry Ohlsson; Mikael Elinder; Matthew Lindqvist; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; mortality; social norms; dicrimination; maritime disasters; altruism; estate division; wills; equal sharing; bequests motives; inheritances; windfall gains; tax reform; labor income; capital income; health; Economics; Nationalekonomi;

   Abstract : Essay 1: (with Mikael Elinder) Since the sinking of the Titanic, there has been a widespread belief that the social norm of “women and children first” (WCF) gives women a survival advantage over men in maritime disasters, and that captains and crew members give priority to passengers. We analyze a database of 18 maritime disasters spanning three centuries, covering the fate of over 15,000 individuals of more than 30 nationalities. READ MORE

4. 2. 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

5. 3. On capital formation and the effects of capital income taxation

   Author : Ragnar Lindgren; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : How should a tax on realized capital gains be designed in order to yield the same revenue and the same impacts on savings and portfolio choice as a tax on current income? Should income from risky investments be taxed at a higher or lower rate than income from assets without risk? How is the capital structure and the dividend policy of firms determined in the presence of taxes and what are the effects of tax differentials on the debt ratio, on the dividend policy, on the capial intensity, on the willingness to take nonfinancial risks and on the welfare of workers and investors? These and related questions are analyzed in this dissertation, which uses models based on the theory of neoclassical economics and the theory of finance. As background, a comprehensive presentation is given of the theory of savings, investment and portfolio choice. READ MORE

6. 4. Migration and Regional Sorting of Skills

   Author : Sofia Tano; Thomas Aronsson; Olle Westerlund; Folmer Henk; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Agglomeration; early markers; human capital; income; interregional migration; individual ability; location choice; marital matching; propensity score matching; regional clustering; skills; university graduates;

   Abstract : This thesis consists of an introductory part and four papers.Paper [I] estimates jointly the choice of whether to enroll in education and the choice of location among young people. READ MORE

7. 5. Essays on the Economics of Income Taxation

   Author : Spencer Bastani; Sören Blomquist; Luca Micheletto; Robin Boadway; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; taxation; income redistribution; in-kind transfers; tagging; behavioral responses to income taxation; Economics; Nationalekonomi;

   Abstract : This thesis consists of five self-contained essays.Essay 1. (with Sören Blomquist and Luca Micheletto) Using a calibrated overlapping-generations model we quantify the welfare gains of an age-dependent labor income tax. Agents face uncertainty regarding future abilities and can transfer consumption across periods through savings. READ MORE