Sökning: "Tomas Forsfält"

Hittade 1 avhandling innehållade orden Tomas Forsfält.

  1. 1. Timing options and taxation : essays on the economics of firm creation and tax evasion

    Författare :Tomas Forsfält; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsbeskattning; Småföretag;

    Sammanfattning : Taxation of Small Firms under Uncertainty: A Real Option View of Firm CreationThis paper addresses the impact of the tax system on the incentives to become self-employed. The new approach here is that the creation of a firm is assumed to be an opportunity but not an obligation, that is, a real option. LÄS MER