Sökning: "Income taxation"

Visar resultat 1 - 5 av 91 avhandlingar innehållade orden Income taxation.

1. 1. Essays on the Economics of Income Taxation

   Författare :Spencer Bastani; Sören Blomquist; Luca Micheletto; Robin Boadway; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; taxation; income redistribution; in-kind transfers; tagging; behavioral responses to income taxation; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of five self-contained essays.Essay 1. (with Sören Blomquist and Luca Micheletto) Using a calibrated overlapping-generations model we quantify the welfare gains of an age-dependent labor income tax. Agents face uncertainty regarding future abilities and can transfer consumption across periods through savings. LÄS MER

3. 2. Essays on Income Taxation

   Författare :Dingquan Miao; Spencer Bastani; Thomas Giebe; Jukka Pirttilä; Linnéuniversitetet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal income taxation; tagging; immigrants; numerical simulation; earnings supply; skill distributions.; Economics; Nationalekonomi;

   Sammanfattning : This thesis contributes to the study of income taxation. It consists of three self- contained papers.The first paper, Should Natives and Immigrants Face Different Income Tax Schedules, computes how optimal income tax schedules optimally should be differentiated between immigrants and natives. LÄS MER

4. 3. Income, Energy Taxation, and the Environment : An Econometric analysis

   Författare :Tarek Ghalwash; Runar Brännlund; Pere Riera; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Household consumption; energy demand; emissions; rebound effect; energy taxation; tax elasticities Environmental services; income elasticities; Engel Curves; income distribution.; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of four papers: two of them deal with the relationship between consumption, energy taxation, and emissions on macro level, and two of them focuses on the effects of changes in consumption and income on the environmental quality on a micro level. The main objective of paper [I] is to examine how exogenous technological progress, in terms of an increase in energy efficiency, affects consumption choice by Swedish households and thereby emissions of carbon dioxide (CO2), sulphur dioxide (SO2) and nitrogen oxide (NOx). LÄS MER

5. 4. 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

7. 5. Essays on Income Taxation and Wealth Inequality

   Författare :Jacob Lundberg; Håkan Selin; Spencer Bastani; Helena Svaleryd; Tomas Sjögren; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public economics; income taxation; wealth inequality; Laffer curve; redistribution; microsimulation; Economics; Nationalekonomi;

   Sammanfattning : This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays.Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. LÄS MER