Sökning: "tax evasion"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden tax evasion.

1. 1. Essays on Pensions, Retirement and Tax Evasion

   Författare :Johannes Hagen; Sören Blomquist; Håkan Selin; Monika Bütler; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Pensions; retirement; annuity; annuity puzzle; adverse selection; pension reform; instrumental variable; health; health care; mortality; tax evasion; engel curves; consumption; self-employment; permanent income; Economics; Nationalekonomi;

   Sammanfattning : Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. LÄS MER

3. 2. Essays in International Trade : Measurement, Product Quality, Input-Output Modelling and Tax Evasion

   Författare :Lars M Widell; Lars Lundberg; Lars Hultkrantz; Daniela Andrén; Joakim Gullstrand; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Factor content of trade; human capital; vertical intra-industry trade; product quality; Input–output modelling; CTA; ITA; Tax Evasion; Africa; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of four independent essays that deal with several measurement aspects within the field of international trade. The measurement problems addressed are related to measuring the human capital content of trade in exports relative to imports or measuring tax evasionEssay 1, The Human Capital Content of Trade and its Measurement. LÄS MER

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

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

   Sammanfattning : 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. LÄS MER

5. 4. Understanding Firm Behavior : The Role of Recruitments and Institutional Reforms

   Författare :Anton Nyrenström Gidehag; Sven-Olov Daunfeldt; Dan Johansson; Niklas Rudholm; Christian Bjørnskov; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Recruitment; knowledge spillover; labor cost; labor demand; employment; immigrants; payroll tax; wages; tax evasion;

   Sammanfattning : The topic of this thesis is firm behavior and how it is shaped by institutional changes and firms’ recruitment decisions.The first essay studies how the recruitment decisions made by small and medium-sized enterprises (SMEs) affect their subsequent productivity development. LÄS MER

7. 5. Etik och ekonomiskt handlande : En undersökning av moral och egenintresse

   Författare :Johanna Romare; Göran Collste; Bo Petersson; Hans Sjögren; Siri Granum Carson; Linköpings universitet; []
   Nyckelord :HUMANIORA; HUMANITIES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Self-interest; homo economicus; Rawls; ethical theory; justification; taxation; tax evasion; Egenintresse; homo economicus; Rawls; etisk teori; berättigande; beskattning; skatteundandragande;

   Sammanfattning : Denna avhandling behandlar frågan om i vilken utsträckning ett egenintresserat handlande kan vara etiskt berättigat. Utgångspunkten för analysen är homo economicus, den neoklassiska ekonomiska teorins antagande att individer är rationella och ultimat motiveras av sitt egenintresse. LÄS MER