Sökning: "Tax Reform"

Visar resultat 16 - 20 av 115 uppsatser innehållade orden Tax Reform.

  1. 16. The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation

    Kandidat-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Linus Brattlöf; Ida Mbenga; [2021]
    Nyckelord :Corporate taxation; R D activity; R D expenditure; Innovation; Tax policy; Nascent established firms.;

    Sammanfattning : Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&D activity. LÄS MER

  3. 17. Avskaffandet av den svenska fastighetsskatten - En estimering av reformens påverkan på bostadspriserna genom synthetic control method

    Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Författare :Peter Möller; Jacob Sandequist; [2020-02-14]
    Nyckelord :;

    Sammanfattning : This thesis aims to investigate the removal of the national property tax in Sweden 2008 and its impact on housing prices in the country. The study also aims to examine the time aspect of the potential impact of the reform. A quantitative synthetic control method is used to analyze the impact over time. LÄS MER

  4. 18. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Julia Hochreiter; [2020]
    Nyckelord :Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

    Sammanfattning : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. LÄS MER

  5. 19. Kvalificerade andelar i fastighetsförvaltande fåmansföretag

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

    Författare :Emily Strömbeck; [2020]
    Nyckelord :skatterätt; fåmansföretag; fastighetsförvaltning.; Law and Political Science;

    Sammanfattning : Dagens regler om beskattning av fåmansföretag härstammar från 1990 års skattereform. För att undvika att ägare till fåmansföretag avstod från att ta ut lön och istället tillgodogjorde sig upparbetad ersättning genom utdelning eller realisationsvinst infördes speciella skatteregler. LÄS MER

  7. 20. Transformation of a policy instrument for energy renovation of housing : Real case application on the French tax credit for energy transition

    Master-uppsats, KTH/Energi och klimatstudier, ECS

    Författare :Matthieu Poujol; [2020]
    Nyckelord :;

    Sammanfattning : The fight against climate change and the reduction of energy precarity are two major challenges of the energy policy of any country. Energy management in the building sector, particularly in the housing sector, is therefore crucial, and the energy renovation of housing makes it possible to reconcile these challenges by reducing households energy expenditure and greenhouse gas emissions in the residential sector. LÄS MER