Sökning: "earned income"
Visar resultat 1 - 5 av 18 avhandlingar innehållade orden earned income.
1. Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?
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
2. Essays on Income Taxation and Wealth Inequality
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
3. Studies on Social Insurance, Income Taxation and Labor Supply
Sammanfattning : This thesis consists of five papers, summarized as follows. "Disability Insurance, Population Health, and Employment in Sweden"This paper describes the development of population health and disability insurance utilization for older workers in Sweden and analyzes the relation between the two. LÄS MER
4. Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl
Sammanfattning : The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. LÄS MER
5. Essays in Public Finance and Behavioral Economics
Sammanfattning : Essay I: I study how individuals adjust their labor supply in response to a year with tax free income. Due to a transformation from a retroactive to a pay-as-you-earn tax system, income earned on the Icelandic labor market in 1987 was never taxed. LÄS MER