Sökning: "Income taxation"

Visar resultat 21 - 25 av 91 avhandlingar innehållade orden Income taxation.

1. 21. Timing options and taxation : essays on the economics of firm creation and tax evasion

   Författare :Tomas Forsfält; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsbeskattning; Småföretag;

   Sammanfattning : 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. LÄS MER

3. 22. Essays on Taxation, Externalities, and Poverty Traps

   Författare :Fei Ao; Daniel Spiro; Chuan-Zhong Li; Thomas Aronsson; Jukka Pirttilä; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal Taxation; Externalities; Poverty traps; Aid; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of three self-contained essays.Essay I characterizes the optimal mix of linear commodity taxation and non-linear income taxation in a dynamic economy where consumption gives rise to positional and environmental externalities. LÄS MER

4. 23. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

   Författare :David Kleist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

   Sammanfattning : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. LÄS MER

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

   Författare :Danial Ali Akbari; Nationalekonomiska institutionen; []
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER

7. 25. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

   Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

   Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER