Search for dissertations about: "income taxation"

Showing result 16 - 20 of 72 swedish dissertations containing the words income taxation.

  2. 16. Taxation of Foreign Business Income within the European Internal Market : An analysis of the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxation

    Author : Jérôme Monsenego; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : .... READ MORE

  4. 17. Four Empirical Essays on Responses to Income Taxation

    Author : Håkan Selin; Sören Blomquist; Per Johansson; Arthur van Soest; Uppsala universitet; []
    Keywords : Economics; Nationalekonomi; nationalekonomi; Economics;

    Abstract : This thesis consists of four self-contained essays.Essay I (with Jukka Pirttilä) uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. READ MORE

  5. 18. Timing options and taxation : essays on the economics of firm creation and tax evasion

    Author : Tomas Forsfält; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsbeskattning; Småföretag;

    Abstract : Taxation of Small Firms under Uncertainty: A Real Option View of Firm CreationThis paper addresses the impact of the tax system on the incentives to become self-employed. The new approach here is that the creation of a firm is assumed to be an opportunity but not an obligation, that is, a real option. READ MORE

  6. 19. Essays on Taxation, Externalities, and Poverty Traps

    Author : Fei Ao; Daniel Spiro; Chuan-Zhong Li; Thomas Aronsson; Jukka Pirttilä; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal Taxation; Externalities; Poverty traps; Aid; Economics; Nationalekonomi;

    Abstract : This thesis consists of three self-contained essays.Essay I characterizes the optimal mix of linear commodity taxation and non-linear income taxation in a dynamic economy where consumption gives rise to positional and environmental externalities. READ MORE

  7. 20. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

    Author : David Kleist; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

    Abstract : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. READ MORE