Sökning: "linked taxation"

Visar resultat 1 - 5 av 11 avhandlingar innehållade orden linked taxation.

1. 1. EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter

   Författare :Jesper Johansson; Peter Melz; Roger Persson Österman; Martin Berglund; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Court of Justice of the European Union; CJEU; the fundamental freedoms; restriction analysis; discrimination analysis; disparities; comparabiity; equal treatment; obstacles; direct taxation; linked rules; linked taxation; Europeiska unionens domstol; EUD; de grundläggande friheterna; fri rörlighet; restriktionsprövning; restriktionsanalys; diskrimineringsanalys; jämförbarhet; hinder; olikheter; likabehandling; direkt beskattning; villkorad lagstiftning; finansrätt; Financial Law;

   Sammanfattning : In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. LÄS MER

3. 2. Essays on intergenerational income mobility, geographical mobility, and education

   Författare :Stefanie Heidrich; Thomas Aronsson; David Granlund; Magnus Wikström; Markus Jäntti; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; optimal taxation; social norms; intergenerational mobility; regional analysis; multilevel model; child human capital development; moving costs; simulation of income paths; lifetime income; nationalekonomi; Economics;

   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

4. 3. Gåvobeskattningen i nordiskt perspektiv

   Författare :Christer Silfverberg; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The Nordic countries possess a common legal tradition, to which an extensive regional harmonization of civil law, not least in the field of family law, testifies. Inheritance and gift taxation are closely linked with the civil law. LÄS MER

5. 4. Essays on Inequality, Insolvency and Innovation

   Författare :Paula Roth; Erik Lindqvist; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inequality; Relative Deprivation; Consumption; Household Debt; Risk-sharing; Social Comparison; Status; Conspicuous Consumption; Innovation; Occupational Choice; Insolvency; Entrepreneurship; Economics; Nationalekonomi;

   Sammanfattning : First Impressions Last – Does Inequality Increase Status Consumption and Household Debt? (with Elin Molin): Recent decades have seen an increase in income inequality and household debt-to-GDP ratios in many countries, and several studies have suggested that higher income inequality spurs borrowing among nonrich households through their preference to "Keep up with the Joneses". In this paper, we show that standard Keeping up with the Joneses utility functions cannot generate this relationship unless one imposes the implausible assumption that the rich are more impatient than the nonrich. LÄS MER

7. 5. Management accounting in farm businesses

   Författare :Uliana Gottlieb; Sveriges lantbruksuniversitet; Sveriges lantbruksuniversitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LANTBRUKSVETENSKAPER; AGRICULTURAL SCIENCES;

   Sammanfattning : This thesis examines what management accounting (MA) practices are used in farms, how they are shaped and what their implications are. The four papers illustrate numerous linkages between MA, accountability, the firm, the manager and the wider context. LÄS MER