Sökning: "capital gains taxation"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden capital gains taxation.

1. 1. 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

3. 2. 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

4. 3. 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

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. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

   Författare :Richard Löfqvist; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER