Sökning: "Tax base broadening"
Hittade 2 avhandlingar innehållade orden Tax base broadening.
1. Utilization of tax allowances and corporate borrowing
Sammanfattning : This thesis consists of three self-contained essays on corporate taxation.Essay I is a descriptive analysis of the utilization of tax allowances by Swedish tax-paying firms. We conclude that firms have systematically failed to take full advantage of the allowances granted by the government. LÄS MER
2. Essays in public finance
Sammanfattning : This thesis consists of four independent essays grouped in two parts. The first part analyzes the possibility and duration of a Pareto-improving pension reform. The second part considers some economic issues related to the tax avoidance activities. The possibility and duration of a Pareto-improving pension reform. LÄS MER