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Showing result 1 - 5 of 12 swedish dissertations matching the above criteria.

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

   Author : Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; 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

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

   Author : Andreas Back; Roger Marjavaara; Dieter K. Müller; Anne-Mette Hjalager; Umeå universitet; []
   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

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

   Author : Sebastian Escobar; Mikael Elinder; Katarina Nordblom; Uppsala universitet; []
   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

6. 4. Essays on the non-financial determinants of corporate tax planning outcomes

   Author : Milda Tylaite; Handelshögskolan i Stockholm; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes. READ MORE

7. 5. Essays on Fiscal Policy, Public Debt and Financial Development

   Author : Alfredo Schclarek Curutchet; Nationalekonomiska institutionen; []
   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