Search for dissertations about: "thesis in effects of tax incentives"

Showing result 1 - 5 of 22 swedish dissertations containing the words thesis in effects of tax incentives.

  1. 1. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

    Author : Hanna Armelius; Lars Hultkrantz; Jonas Agell; Michael Lundholm; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; Economics; Nationalekonomi;

    Abstract : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. READ MORE

  2. 2. Limits of Tax Policy

    Author : Åsa Hansson; Nationalekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic systems; economic theory; econometrics; Economics; government size; growth; benefit- reduction rate; Marginal effective tax rates; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

    Abstract : The size of government has increased dramatically over the last century. Given the magnitude of government involvement in the economy and the potential influence it has on individuals as well as the economy, studies documenting the effects of government size may offer particularly timely insights. This thesis addresses some of these issues. READ MORE

  3. 3. Essays in Public Finance and Behavioral Economics

    Author : Arnaldur Stefánsson; Per Engström; Eva Mörk; Mats Persson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Frisch elasticity of labor supply; identification; elasticity heterogeneity; tax compliance; loss aversion; prospect theory; benefit take-up; similarity; distributive justice; moral decision-making; ambiguity attitudes; framing; consistency of choice; Economics; Nationalekonomi;

    Abstract : Essay I: I study how individuals adjust their labor supply in response to a year with tax free income. Due to a transformation from a retroactive to a pay-as-you-earn tax system, income earned on the Icelandic labor market in 1987 was never taxed. READ MORE

  4. 4. 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

  5. 5. Bureaucracy, Informality and Taxation : Essays in Development Economics and Public Finance

    Author : Anders Fredriksson; Jakob Svensson; Ragnar Torvik; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Bureaucracy; Informality; Taxation; Corruption; Red tape; Investment; Formalization; Laffer effects; Economics; Nationalekonomi; Economics; nationalekonomi;

    Abstract : This thesis consists of three self-contained essays.Essay 1, "Dispatchers", is a study of a specialized service sector that has arisen in many developing countries.It is a well-established fact that the government bureaucracy in many developing countries is large, difficult to understand, non-transparent and time-consuming. READ MORE