Sökning: "Municipal income tax"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden Municipal income tax.

1. 1. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Nyckelord :The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Sammanfattning : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. LÄS MER

3. 2. Housing prices in Swedish municipalities : A study using Error correction model

   Master-uppsats, Umeå universitet/Nationalekonomi

   Författare :Julieta Nazaretyan; [2023]
   Nyckelord :;

   Sammanfattning : The housing market is one of the markets that is regularly noticed by publications, studies and in people's everyday lives. Making an investment in the housing market is a big step associated with large sums that require some thought and financial planning. LÄS MER

4. 3. Att vara skattskyldig i Sverige? - En beskrivning av skattesystemets utveckling med utgångspunkt i fysiska personers beskattning i Sverige

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Amanda Olsson; [2023]
   Nyckelord :Skatterätt; Rättshistoria; Internationell individbeskattning; Law and Political Science;

   Sammanfattning : Sedan kommunalskattelagen (1928:379), KL, infördes år 1928, har oinskränkt skattskyldighet för fysiska personer förelegat vid bosättning eller vid stadig-varande vistelse i Sverige. Stadigvarande vistelse har inte definierats i lagtext, men den allmänna uppfattningen har sedan 1928 varit en vistelse överstigande sex månader. LÄS MER

5. 4. Röstar skåningar med fötterna? Om kommunal skatt och välfärds påverkan på bostadspriserna

   Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Lucas Henriksson; [2022]
   Nyckelord :Tiebout; local income tax; capitalization; housing prices; municipal finance equalization; Business and Economics;

   Sammanfattning : This paper examines if individuals take local income taxes and public spending into account when choosing where to live. A hedonic price model is applied to a dataset containing 5545 sales in southern Skåne to used to analyze the effects of local tax and spending differences on the prices of privately-owned housing. LÄS MER

7. 5. 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