Sökning: "sole proprietorships"
Hittade 2 avhandlingar innehållade orden sole proprietorships.
Sammanfattning : Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. LÄS MER
Sammanfattning : This thesis consists of an introduction and four self-contained chapters.Chapter I gives a brief introduction to the topic of the thesis and summarizes the main results. Chapter II reports an extensive set of calculations of effective marginal tax rates (EMTR) covering the tax legislation in force in Sweden in 1985, 1991 and 1999. LÄS MER