Sökning: "real estate tax"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden real estate tax.

  1. 1. Essays in Real Estate Finance

    Författare :Timotheos Mavropoulos; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The paper investigates the effect of the property taxation reform introduced in Sweden after April 2997 on the market price of the affected properties (one-family houses). Inference is focused  on discount rates, growth rates and the implied degree of tax capitalization. LÄS MER

  3. 2. 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

  4. 3. Investments in a long-term perpective - how a family company has built its assets

    Författare :Asgeir B. Torfason; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

    Sammanfattning : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. LÄS MER

  5. 4. Studies in Mortgage Pricing and Finance Theory

    Författare :Stefan Toll; Bengt Turner; Thomas Lindh; Timothy Riddiough; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Mortgage pricing; Finance theory; Reverse mortgages; Optimal loan contracts; Credit risk; Nationalekonomi; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of three self-contained essays.Essay 1 examines the question of why reverse or participating mortgages have not been as much in demand as predicted. A theoretical framework is derived for evaluating the expected utility associated with a reverse or participating mortgage. LÄS MER

  7. 5. Kapitalvinstbeskattningens problem : företrädesvis vid fastighetsförsäljningar

    Författare :Peter Melz; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This dissertation is about the rules for taxation of capital gains in regard to the sale of real estate. First the general problems of capital gains taxation and the basic principles of the Swedish capital gains tax legislation are discussed. In the second part of the study, the legislation and case law are examined. LÄS MER