Search for dissertations about: "tax on capital structure"

Showing result 1 - 5 of 7 swedish dissertations containing the words tax on capital structure.

2. 1. 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

4. 2. 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

5. 3. Das Human-Kapital : Emerging Patterns in the Class Structure

   Author : Danial Ali Akbari; Nationalekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Income inequality; Human capital accumulation; Progressive income taxation; Ambiguity aversion; Skill premium; Technology adoption; Labor immiseration; Job market polarization; Task-based framework; Fat tails;

   Abstract : This thesis consists of three self-contained papers in theoretical and computational macroeconomics and growth theory with income inequality and human capital accumulation as common themes. The first paper investigates what level of income tax progressivity is welfare-optimal given modern patterns of income inequality in the US. READ MORE

6. 4. Essays on labor supply, pension policy, and inequality

   Author : Johan Gustafsson; Gauthier Lanot; Thomas Aronsson; Katharina Jenderny; Spencer Bastani; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income inequality; labor supply; life cycle; retirement; public pension; Economics; nationalekonomi;

   Abstract : Paper [I] analyzes the dynamic properties of life-cycle earnings in Sweden using microdata. We study the evolution of permanent and transitory earnings inequality over the period 2002--2015. Our data comes from administrative records gathered in the ASTRID database. READ MORE

7. 5. Essays on fiscal policy, growth and the importance of family altruism

   Author : Katarina Nordblom; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Abstract : This thesis consists of three self-contained essays.ESSAY I The Swedish tax system of 1991 and its effects on welfare and economic growth are analysed within two different, commonly used growth models. Not surprisingly, the results turn out to be fairly sensitive to the model structure. READ MORE