Sökning: "Labour taxation"

Visar resultat 1 - 5 av 30 uppsatser innehållade orden Labour taxation.

  1. 1. Taxation on Labour Incomes : The Effect of Changes in Marginal Taxation on Labour Supply in Sweden

    Master-uppsats, Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Författare :Alexander Soto Runevall; [2023]
    Nyckelord :Marginal taxation; state tax; municipality tax; labour income; labour supply;

    Sammanfattning : In this study I investigate how changes in marginal taxation on labour income affect labour supply in Sweden in the time period 1991-2006. Unlike previous research which has used data on the individual level, this study uses aggregated data on the municipality level and another methodological approach. LÄS MER

  3. 2. Implied Redistributive Preferences in Canada

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Quan Cheng Xie; [2023]
    Nyckelord :;

    Sammanfattning : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. LÄS MER

  4. 3. Proportional income taxation and heterogeneous labour supply responses : A study of gender-based heterogeneity in extensive margin labour supply decisions in response to changes in proportional income taxation in Swedish municipalities from 1960 to 1990

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Elliott Syrén; [2022]
    Nyckelord :Proportional income taxation; Municipal tax rates; Extensive margin labour supply; Gender-based heterogeneity; Fixed effects; Weighted least squares WLS ; Public economics;

    Sammanfattning : This thesis is, to my knowledge, the first study utilising data from the Swedish population and housing censuses between 1960 and 1990 merged with other data from the same period in order to estimate extensive margin labour supply responses to changes in municipal tax rate changes. Given that women historically have not faced the same structural labour market preconditions as men, the empirical strategy is designed to allow for an analysis of gender-based heterogeneity in labour supply responses. LÄS MER

  5. 4. 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

  7. 5. Bolagsskattens påverkan på utländska direktinvesteringar inom OECD-länder

    Kandidat-uppsats, Umeå universitet/Nationalekonomi

    Författare :Tina Axelsson; [2022]
    Nyckelord :;

    Sammanfattning : The world has developed and has become a place where several multinational enterprises operate. This indicates that foreign direct investments (FDI) are more common. Due to the positive economic effect which arises with FDI, countries aim to attract potential investors. One way of doing this has been to reduce the corporate income tax (CIT). LÄS MER