Search for dissertations about: "tax planning"

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

  1. 1. Corporate form and international taxation of box corporations

    University dissertation from Stockholm : Acta Universitatis Stockholmiensis

    Author : Roland Dahlman; Peter Melz; Mats Tjernberg; [2006]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; LAW JURISPRUDENCE Financial law; RÄTTSVETENSKAP JURIDIK Finansrätt;

    Abstract : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. READ MORE

  2. 2. Footprints of an invisible population second-home tourism and its heterogeneous impacts on municipal planning and housing markets in Sweden

    University dissertation from Stockholm : Acta Universitatis Stockholmiensis

    Author : Andreas Back; Roger Marjavaara; Dieter K. Müller; Anne-Mette Hjalager; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Second homes; mobility; tourism; uneven development; housing; housing market; planning; Fritidshus; mobilitet; turism; ojämn utveckling; bostäder; bostadsmarknaden; planering; Social and Economic Geography; kulturgeografi;

    Abstract : While public administrative systems are based on a principle of permanent residence, many people use multiple dwellings, such as second homes, in their everyday life. This mismatch makes second-home tourists an invisible population in the eyes of these systems, when, for example, distributing tax revenues or planning public services. READ MORE

  3. 3. Essays on inheritance, small businesses and energy consumption

    University dissertation from Uppsala : Department of Economics, Uppsala University

    Author : Sebastian Escobar; Mikael Elinder; Katarina Nordblom; [2017]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; estates; bequests; inheritance taxes; tax evasion; tax avoidace; liquidity; entrepreneurship; small business; sub-metering; environment; smart meters; energy conservation; quasi experiment;

    Abstract : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. READ MORE

  4. 4. Essays on Fiscal Policy, Public Debt and Financial Development

    University dissertation from Department of Economics, Lund Universtiy

    Author : Alfredo Schclarek Curutchet; [2006]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; private consumption; Ekonomisk planering; Handel; Economic planning; imperfect information; Trade; financial development; economic growth; capital accumulation; productivity growth; private savings rate; vertical innovation; horizontal innovation; industry diversification; public debt; external debt; developing countries; taxation; government expenditure; fiscal policy;

    Abstract : This thesis consists of three distinct articles that can be read separately. Each one has been awarded a chapter of its own. The independence of these chapters should not be taken as meaning that they are unrelated. Besides belonging all to the subfield of macroeconomics, they share the common feature of being inherently economic policy oriented. READ MORE

  5. 5. Towards electrified public bus transport The case of Stockholm

    University dissertation from Department of Economics, Lund Universtiy

    Author : Maria Xylia; Semida Silveira; Maria Börjesson; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; electric bus; charging infrastructure; optimisation; public transport; fossil-free; transport planning; Sweden; Energiteknik; Energy Technology;

    Abstract : This thesis addresses the challenge of road transport electrification using a systems approach for the particular context of Stockholm’s public transport system. The objective is to identify the benefits of large-scale bus electrification on energy efficiency and greenhouse gas emissions, as well as the cost and planning considerations required for achieving such a shift. READ MORE