Sökning: "interest deduction"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden interest deduction.

1. 1. Etik och ekonomiskt handlande : En undersökning av moral och egenintresse

   Författare :Johanna Romare; Göran Collste; Bo Petersson; Hans Sjögren; Siri Granum Carson; Linköpings universitet; []
   Nyckelord :HUMANIORA; HUMANITIES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Self-interest; homo economicus; Rawls; ethical theory; justification; taxation; tax evasion; Egenintresse; homo economicus; Rawls; etisk teori; berättigande; beskattning; skatteundandragande;

   Sammanfattning : Denna avhandling behandlar frågan om i vilken utsträckning ett egenintresserat handlande kan vara etiskt berättigat. Utgångspunkten för analysen är homo economicus, den neoklassiska ekonomiska teorins antagande att individer är rationella och ultimat motiveras av sitt egenintresse. LÄS MER

3. 2. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

   Författare :Leif Gäverth; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER

4. 3. Financial Choice and Public Policy

   Författare :Karin Kinnerud; Per Krusell; Kurt Mitman; Gianluca Violante; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; heterogeneous households; housing; mortgage interest deduction; welfare; monetary policy; mortgage contracts; mortgage lending policies; consumption; pensions; field experiment; search costs; inattention; dominated choices; financial literacy; Economics; nationalekonomi;

   Sammanfattning : Costly reversals of bad policies: the case of the mortgage interest deductionThis paper measures the welfare effects of removing the mortgage interest deduction under a variety of implementation scenarios. To this end, we build a life-cycle model with heterogeneous households calibrated to the U.S. LÄS MER

5. 4. Essays on Housing : tax treatment, prices, and macroeconomic implications

   Författare :Markus Karlman; John Hassler; Per Krusell; Peter Englund; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; macroeconomics; housing; house prices; mortgage interest deduction; marginal propensity to consume; welfare; heterogeneous agents; Economics; nationalekonomi;

   Sammanfattning : Costly reversals of bad policies: the case of the mortgage interest deductionThis paper measures the welfare effects of removing the mortgage interest deduction under a variety of implementation scenarios. To this end, we build a life-cycle model with heterogeneous households calibrated to the U.S. LÄS MER

7. 5. On Housing, Mortgages, and Taxation

   Författare :Kasper Kragh-Sørensen; Per Krusell; Jonathan Heathcote; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Housing; life cycle; heterogeneous households; mortgage interest deduction; residential property tax; mortgage lending policies; welfare; optimal taxation; Economics; nationalekonomi;

   Sammanfattning : Costly reversals of bad policies: the case of the mortgage interest deduction This paper measures the welfare effects of removing the mortgage interest deduction under a variety of implementation scenarios. To this end, we build a life-cycle model with heterogeneous households calibrated to the U.S. LÄS MER