Sökning: "CAPITAL INCOME"

Visar resultat 1 - 5 av 180 avhandlingar innehållade orden CAPITAL INCOME.

1. 1. Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

   Författare :Urban Rydin; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income taxation; taxes; simple company; earned income; depreciation carry back and repair carry back.; finansrätt; skatterätt; fiscal law; capital gains taxation; simple firm; classification of activity; classification of real estate; capital income; dualistic tax system;

   Sammanfattning : Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. LÄS MER

3. 2. Societal Impacts of Modern Conscription : Human Capital, Social Capital and Criminal Behaviour

   Författare :Daniel Almén; Heléne Berg; Mårten Palme; Yann Algan; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Conscription; Military; Human Capital; Social Capital; Civic Engagement; Crime; Criminal Behaviour; Labour Market; Election Participation; Nation-building; School for the Nation; Opportunity Cost; Welfare State; Economics; nationalekonomi;

   Sammanfattning : Opportunity Costs and Conscription: An Unintended Progressive Tax?Throughout history to present days, policymakers, social commentators and others have oftentimes viewed conscription as a natural extension of secondary education, and an important institution for vocational training. This paper uses Swedish administrative data and exploits a reform in 2004, implying a sudden downsizing of the military, to identify the causal effects of peacetime conscription on later labour market outcomes and education. LÄS MER

4. 3. Skattepliktiga överlåtelser i inkomstslaget kapital

   Författare :Adriana Krzymowska; Peter Melz; Christer Silfverberg; Peter Nilsson; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income tax; divestment; disposal; capital gain; capital loss; taxable event; gift; sale; exchange; financial instruments; property; avyttring; inkomstskatt; överlåtelse; försäljning; byte; gåva; kapitalvinst; kapitalförlust; realisation; omvandling; förändring; aktier; fastigheter; bostadsrätter; finansiella instrument; finansrätt; Financial Law;

   Sammanfattning : Capital gains and losses are taxed under the Income Tax Act (ITA) and occur when an asset is divested. The concept of divestment, which is regulated in §§ 3-10 in chapter 44 of the ITA, creates the scope of taxable events. LÄS MER

5. 4. On capital formation and the effects of capital income taxation

   Författare :Ragnar Lindgren; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : How should a tax on realized capital gains be designed in order to yield the same revenue and the same impacts on savings and portfolio choice as a tax on current income? Should income from risky investments be taxed at a higher or lower rate than income from assets without risk? How is the capital structure and the dividend policy of firms determined in the presence of taxes and what are the effects of tax differentials on the debt ratio, on the dividend policy, on the capial intensity, on the willingness to take nonfinancial risks and on the welfare of workers and investors? These and related questions are analyzed in this dissertation, which uses models based on the theory of neoclassical economics and the theory of finance. As background, a comprehensive presentation is given of the theory of savings, investment and portfolio choice. LÄS MER

7. 5. Venture Capital for the Future : Implications of Founding Visions in the Venture Capital Setting

   Författare :Miriam Garvi; Gordon Murray; Jönköping University; []
   Nyckelord :Business and economics; Ekonomi;

   Sammanfattning : This dissertation deals with founding visions in the venture capital setting. It is the story of two contrasting initiatives for venture capital as they unfold in the turbulence surrounding the millennium. LÄS MER