Sökning: "income property"

Visar resultat 1 - 5 av 63 avhandlingar innehållade orden income property.

  1. 1. 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

  3. 2. In the mind of the property appraiser : Studies of commercial property valuation

    Författare :Lina Bellman; Peter Öhman; Hans Lind; Neil Crosby; Mittuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioural property research; education; information; profession; property appraisers; standards and methods; the repertory grid technique; valuation process; Fastighetsbeteendeforskning; fastighetsvärderare; gridteknik; information; profession; standarder och metoder; utbildning; värderingsprocessen;

    Sammanfattning : A transparent market provides participants with as much information as possible. In Sweden, where the environment of commercial properties is highly transparent various actors still need to minimise some continuing information asymmetry, and one possibility is to hire property appraisers. LÄS MER

  4. 3. Real options in real estate

    Författare :Åke Gunnelin; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; real options; property; real estate; realestate economics; appraisal; landvaluation; income property; overbuilding.; Building engineering; Byggnadsteknik;

    Sammanfattning : This is a doctoral dissertation presented to the FacultyBoard of the Royal Institute of Technology. The dissertationconsists of three self-contained essays on real option pricing.Essay I, written in Swedish, was presented at seminar andaccepted as fulfilling the requirement for a Licentiate Degreein Engineering thesis in 1995. LÄS MER

  5. 4. 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

  7. 5. Marknad och hushåll : Sparande och krediter i Falun 1820-1910 utifrån ett livscykelperspektiv

    Författare :Kristina Lilja; Mats Larsson; Maurits Nyström; Patrick Svensson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economic history; Household; local credit market; 19th century; savings; borrowing; savings banks; private bankers; private lenders; lenders; borrowers; property; assets; debts; probate inventories; life-cycle perspective; life-cycle squeezes; life-cycle theory; permanent income hypothesis; Ekonomisk historia; Falun; Economic history; Ekonomisk historia; Ekonomisk historia; Economic History;

    Sammanfattning : The primary aim of this thesis has been to analyse the transformation of the Swedish capital market from a household perspective. The investigation shows that the transition from a mostly private credit market to a more institutionalised credit market took place at the end of the nineteenth century. LÄS MER