Sökning: "yield tax"

Visar resultat 1 - 5 av 8 avhandlingar innehållade orden yield tax.

  1. 1. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

    Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

    Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

  3. 2. Transport Tax Policy Simulations and Satellite Accounting within a CGE Framework

    Författare :Richard Johnsson; Stef Proost; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business and economics; Ekonomi; Business and economics; Ekonomi; nationalekonomi; Economics;

    Sammanfattning : Dissertation in Economics to be publicly examined in Hörsal 2, Uppsala University, on Thursday, March 6, 2003 at 10:15 am for the degree of doctor of philosophy. The examination will be conducted in English. LÄS MER

  4. 3. On capital formation and the effects of capital income taxation

    Författare :Ragnar Lindgren; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : How should a tax on realized capital gains be designed in order to yield the same revenue and the same impacts on savings and portfolio choice as a tax on current income? Should income from risky investments be taxed at a higher or lower rate than income from assets without risk? How is the capital structure and the dividend policy of firms determined in the presence of taxes and what are the effects of tax differentials on the debt ratio, on the dividend policy, on the capial intensity, on the willingness to take nonfinancial risks and on the welfare of workers and investors? These and related questions are analyzed in this dissertation, which uses models based on the theory of neoclassical economics and the theory of finance. As background, a comprehensive presentation is given of the theory of savings, investment and portfolio choice. LÄS MER

  5. 4. Essays on portfolio behavior and asset pricing

    Författare :Bo Stoltz; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : This thesis consists of four self-contained essays on portfolio behavior and asset pricing.The first Essay employs portfolio theory to study the balance sheet composition of theSwedish Manufacturing Industry 1965-90. LÄS MER

  7. 5. Essays on Empirical Macroeconomics

    Författare :Dario Caldara; John Hassler; Giancarlo Corsetti; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Fiscal Policy; Identification; Vector Autoregression; Recursive Preferences; Perturbation; DSGE Models; Business Cycle Accounting; Economics; Nationalekonomi; Economics; nationalekonomi;

    Sammanfattning : This thesis consists of four essays in empirical macroeconomics. What Are the Effects of Fiscal Policy Shocks? A VAR-Based Comparative Analysis The literature using structural vector autoregressions (SVARs) to assess the effects of fiscal policy shocks strongly disagrees on the qualitative and quantitative response of key macroeconomic variables. LÄS MER