Search for dissertations about: "tax allowances"

Showing result 1 - 5 of 8 swedish dissertations containing the words tax allowances.

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 of Financial Performance and Capital Structure

   Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

5. 3. 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

6. 4. 1. Utilization of Tax Allowances, 2. The Expected Marginal Corporate Tax Rate and the Firms' Debt Ratio

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

   Abstract : .... READ MORE

7. 5. Empirical Studies in Corporate Finance, Taxation and Investment

   Author : Joakim Jansson; Otto Toivanen; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Abstract : This thesis consists of four self-contained essays. Essay 1 extends previous research focusing on firms' discrete external financing decision by adapting an estimation procedure accommodating both fixed effects and a lagged dependent variable. This makes it possible to establish the nature of the dependence. READ MORE