Sökning: "taxable event"

Hittade 2 avhandlingar innehållade orden taxable event.

1. 1. 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

3. 2. One coin - One vote : the rural political power shift that pushed Sweden towards industrialization

   Författare :Erik Lindgren; Björn Tyrefors; Per Pettersson-Lidbom; Erik Grönqvist; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Development; Education; Infrastructure Investment; Railroads; Historical data; Political Institutions; Infant mortality and Weather; Growth; Economics; nationalekonomi;

   Sammanfattning : The Causal Effect of Political Power on the Provision of Public Education: Evidence from a Weighted Voting SystemWe estimate how political power affects the provision of public education in local governments, using data from a nondemocratic society where voters received votes in proportion to their taxable income. This was the system used in Swedish local governments during the period 1862–1909. LÄS MER