Sökning: "international tax structures"

Hittade 3 avhandlingar innehållade orden international tax structures.

  1. 1. To Levy Taxes on Multinational Corporations : Allocating Rights and Making Them Enforceable

    Författare :Carolina Janson; Eva Erman; Magnus Reitberger; Rutger Claassen; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; tax avoidance; tax competition; reciprocity; cooperation; risk-pooling; practice dependency; international tax structures; multinational corporations; interdependence; globalisation; public resources; statsvetenskap; Political Science;

    Sammanfattning : Who, if anyone, should have the right to levy taxes on a multinational corporation’s (MNC’s) profits? Using a practice-dependent nonideal theoretical methodology this dissertation seeks to explore how the currently intended distribution of the rights to levy taxes on MNCs’ profits can be defended. That is, why we might value it and, what the goals of it is. LÄS MER

  3. 2. Taxation of Cross-Border Partnerships : Double-Tax Relief in Hybrid and Reverse Hybrid Situations

    Författare :Jesper Barenfeld; Jönköping University; []
    Nyckelord :;

    Sammanfattning : International juridical double taxation constitutes a significant obstacle for the development of cross-border business activities. Even though this problem has been combated for decades with ever more sophisticated methods, many difficulties are yet to be conquered. LÄS MER

  4. 3. Essays on Labor Supply and Adjustment Frictions

    Författare :Jósef Sigurdsson; Torsten Persson; Arash Nekoei; Peter Fredriksson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Intertemporal labor supply; Frisch elasticity; Labor supply; Adjustment frictions; Geographic mobility; Moving costs; Comparative advantage; Wage rigidity; Monetary policy; Consumption; Household debt; Economics; nationalekonomi;

    Sammanfattning : Labor Supply Responses and Adjustment Frictions: A Tax-Free Year in IcelandHow does labor supply respond to a temporary wage change? To answer this question, I study an unexpected and salient tax reform in Iceland in 1987 that resulted in a year free of labor income taxes, but creating only minimal income effects, offering an ideal natural experiment. I first construct a new employer-employee dataset from digitized administrative records for the population. LÄS MER