Sökning: "Inheritance Tax"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden Inheritance Tax.

  1. 1. The Impact of Reducing Capital Taxation on Savings and Entrepreneurship: A synthetic control study on Sweden

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Ellen Olsson; Bharat Bommana; [2022]
    Nyckelord :Synthetic control method; Net capital taxes; Sweden; Savings rate; Entrepreneurship;

    Sammanfattning : Capital taxes have gained prominence in public discourse for their perceived redistributional capabilities. Understanding their effect on individual economic decision making is key to designing effective tax policy. Sweden provides a good case study of the implications of capital taxes, as it repealed most of its capital taxes between 2005 to 2007. LÄS MER

  3. 2. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2022]
    Nyckelord :Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Sammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER

  4. 3. The Role of Capital Taxation in Sweden: Inheritance and Wealth Accumulation over the Lifecycle

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Fanny Franov Johansson; [2020]
    Nyckelord :Inequality; Capital Tax; Overlapping Generations;

    Sammanfattning : Against the backdrop of increasing levels of wealth inequality in the Swedish economy, this thesis will deploy a large scale overlapping generations model with heterogeneous ability groups to evaluate the behavioral responses of individuals across the lifecycle as well as distributional and efficiency impacts of tax policy. Specifically, the paper will examine effects resulting from a reintroduction of inheritance taxation and varying rates of increase in the capital income tax rate. LÄS MER

  5. 4. Bodelning vid utländska månggiften

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Jessica Tamm; [2020]
    Nyckelord :familjerätt; utländska månggiften; bodelning; polygami; polygama äktenskap; Law and Political Science;

    Sammanfattning : Under Swedish law, marriages are monogamous. A person who is already married is not permitted to enter into another marriage. However, polygamous marriages are legal in many other countries. As a consequence of Swedish international private law, there are foreign polygamous marriages in Sweden that are legally recognized in some contexts. LÄS MER

  7. 5. Förmögenhetsutveckling vid skogsöverlåtelser : överlåtelseformens påverkan på parternas finansiella ställning över tid

    Uppsats för yrkesexamina på grundnivå, SLU/Dept. of Economics

    Författare :Carl Filip Hjälte; Magnus Wretemark; [2019]
    Nyckelord :generationsskifte; skog; förmögenhetsutveckling; skogsägande; skogsöverlåtelse;

    Sammanfattning : En stor andel av svenskt skogsbruk bedrivs inom ramarna för familjeägda, ofta mindre, skogsfastigheter. Generationsskiftena utgör en utmaning för dessa familjeskogsbruk, bland annat på grund av de stora värdena i fastigheten, de långa omloppstiderna, skattelagstiftningen och syskons lagenliga krav på kompensation. LÄS MER