Sökning: "Earned Income Tax Credit"

Visar resultat 1 - 5 av 8 uppsatser innehållade orden Earned Income Tax Credit.

  1. 1. Jobbskatteavdragets påverkan på unga i arbetsmarknaden - en difference-in-difference analys av införandet av reformen år 2007

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

    Författare :Lovisa Lanryd; Martine Kromli; [2019-02-13]
    Nyckelord :difference-in-difference; treatment group; control group; labor market; in-work benefits; Earned Income Tax Credit; substitution-income effect; jobbskatteavdraget; parallel trends;

    Sammanfattning : The aim of this study is to investigate whether or not the tax cut reform of year 2007 in Sweden had an impact on youths in the Swedish labor market. The study focuses on youths in the ages between 15-24 years and is using activity, employment and unemployment rates as variables of interest. LÄS MER

  2. 2. Did the earned income tax credit affect women’s labour supply in Sweden?

    Kandidat-uppsats, Stockholms universitet/Nationalekonomiska institutionen; Stockholms universitet/Nationalekonomiska institutionen

    Författare :Hyrije Hasani; Marija Kamath; [2019]
    Nyckelord :Women’s labour supply; Earned Income Tax Credit EITC ; Neoclassical model of labour-leisure choice; Difference-in-Differences DiD ;

    Sammanfattning : Women’s labour supply in Sweden, even if it is high in comparison to other countries, is still lower than men’s. Did the Earned Income Tax Credit (EITC) reform in 2007 affect women’s labour supply? It is difficult to estimate the effects of the EITC, mainly because everybody in Sweden was treated simultaneously, and because the Great Recession hit at the same time. LÄS MER

  3. 3. Earned Income Tax Credit and Wages: A Study of Swedish Panel Data

    Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Jesper Ekman; [2018]
    Nyckelord :EITC; Wage; Labor supply; Business and Economics;

    Sammanfattning : This thesis examines how the introduction of an Earned Income Tax Credit (EITC) in Sweden in 2007 may have affected pre-tax salaries. Previous research has found that the incidence of an EITC may not be entirely carried by the employees, which in some earlier research is assumed. LÄS MER

  4. 4. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ida Olofsson; [2016]
    Nyckelord :Employee stock options; Cross-border taxation; OECD; Fundamental freedoms; Comparable situations; Law and Political Science;

    Sammanfattning : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. LÄS MER

  5. 5. The Effect of Labour Taxation on the Employment Level

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Zeinab Kassab; [2015]
    Nyckelord :Labour taxation; employment level; Swedish municipalities; panel data; Instrumental Variable; Business and Economics;

    Sammanfattning : Over the past decade an increase in labour taxation reforms have been observed across several countries. The main target of these reforms has generally been to encourage labour supply among different groups. LÄS MER