Sökning: "tax exchange"

Visar resultat 1 - 5 av 17 avhandlingar innehållade orden tax exchange.

  1. 1. Allianser och Illusioner : Socialdemokratin och konsumtionsbeskattningen

    Författare :Åse Lidbeck; Ulf Mörkenstam; Tommy Möller; Jonas Hinnfors; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; consumer tax; value-added tax; tax exchange; neo-corporatism; distribution policy; Social Democracy; Swedish Trade Union Confederation; The Swedish Model; Political Science; statsvetenskap;

    Sammanfattning : From 1960 and onwards the Swedish tax system has gradually changed from mostly progressive to mostly proportional and heavily dependent on taxation on consumer goods. This dissertation aims to describe and explain the role of Social Democracy in this process by studying the forming and further development of the omsättningsskatt, later transformed to a proper value added tax mervärdesskatt (VAT), from an historical institutional perspective. LÄS MER

  3. 2. Skattepliktiga överlåtelser i inkomstslaget kapital

    Författare :Adriana Krzymowska; Peter Melz; Christer Silfverberg; Peter Nilsson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income tax; divestment; disposal; capital gain; capital loss; taxable event; gift; sale; exchange; financial instruments; property; avyttring; inkomstskatt; överlåtelse; försäljning; byte; gåva; kapitalvinst; kapitalförlust; realisation; omvandling; förändring; aktier; fastigheter; bostadsrätter; finansiella instrument; finansrätt; Financial Law;

    Sammanfattning : Capital gains and losses are taxed under the Income Tax Act (ITA) and occur when an asset is divested. The concept of divestment, which is regulated in §§ 3-10 in chapter 44 of the ITA, creates the scope of taxable events. LÄS MER

  4. 3. Corporate form and international taxation of box corporations

    Författare :Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

    Sammanfattning : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. LÄS MER

  5. 4. Illegal yet Licit : Justifying Informal Purchases of Work in Contemporary Sweden

    Författare :Lotta Björklund Larsen; Christina Garsten; Michael Blim; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; service economy; informal work; reciprocity; justification; tax; Sweden; Social anthropology; Socialantropologi; Social Anthropology; socialantropologi;

    Sammanfattning : Svart arbete, informal purchases of work, is a widely debated societal phenomenon in Sweden. It is often seen as detrimental to contemporary welfare society, eroding taxpaying morals, fair competition and solidarity with fellow citizens. Acknowledged as wrong, it is in many instances also an acceptable and commonplace exchange practice. LÄS MER

  7. 5. Speculative Attacks on Nordic Exchange Rates, 1971-1992

    Författare :Mats-Ola Forsman; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Balance of Payments Crisis; Nordic; Exchange rates; Speculative Attacks;

    Sammanfattning : This paper analyzes the relationship between economic fundamentals and balance-of-payments crises for the three Nordic countries, Norway, Sweden, and Finland, during 1971-1992. To identify periods of balance-of-payments crisis a method first introduced by Eichengreen, Rose, and Wyplosz (1996) was used. LÄS MER