Sökning: "group taxation"
Visar resultat 1 - 5 av 25 avhandlingar innehållade orden group taxation.
1. Essays on the Economics of Income Taxation
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
2. Corporate form and international taxation of box corporations
Sammanfattning : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. LÄS MER
3. Social-Policy Attitudes and the Great Recession : Changes in Perceptions of Unemployment Insurance, Forced and Unforced Immigration, and Taxation
Sammanfattning : Welfare policies have long been met with both scorn and support among voters. Yet, studies reveal that in the presence of declining economic conditions the division between those that support and those that oppose welfare policies appears to diminish. LÄS MER
4. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark
Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER
5. Essays on intergenerational income mobility, geographical mobility, and education
Sammanfattning : This thesis consists of an introductory part and the following four self-contained papers:In Paper [I] we analyze the implications of social identity and self-categorization for optimal redistributive income taxation. A two-type model is supplemented by an assumption that individuals select themselves into social categories, in which norms are formed and education effort choices partly depend on these norms. LÄS MER