Sökning: "Skattereform"

Hittade 2 avhandlingar innehållade ordet Skattereform.

  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. Towards an efficient use of infrastructure and the built environment : Essays in transport and housing economics

    Författare :Lina Jonsson; Fastighetsvetenskap; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Hedonic pricing; Noise; Railway traffic; Road traffic; Congestion pricing; Acceptability; Road user charging; Political Economy; Railway; Marginal cost; Accident probability; Level crossings; Housing Economics; Property tax;

    Sammanfattning : All four papers in the thesis share a common theme: how to achieve an efficient use of infrastructure and the built environment. In the presence of externalities, pricing according to the (short-run) marginal cost is one answer on how this can be achieved and the first two papers estimates parts of the marginal cost of traffic. LÄS MER