Sökning: "sole proprietorships"

Hittade 2 avhandlingar innehållade orden sole proprietorships.

  1. 1. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering

    Författare :Håkan A. Andersson; Lars G. Hassel; Kerstin Nilsson; Lars Lindbergh; Lars Fallan; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allowance rules; tax credits; sole proprietorships; income smoothing; internal financing; tax allocation reserve; cross-sectional studies; financial and non-financial variables; logistic regression model.; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    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

  2. 2. Essays on Capital Income Taxation in the Corporate and Housing Sectors

    Författare :Ann Öberg; Jan Södersten; Matz Dahlberg; Seppo Kari; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    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