Sökning: "income tax"

Visar resultat 16 - 20 av 650 uppsatser innehållade orden income tax.

  1. 16. Neutraliteten i 3:12 reglerna

    Kandidat-uppsats, Högskolan i Gävle/Juridik

    Författare :Samuel Gebrezghiabier; Rasmus Lundstedt; [2023]
    Nyckelord :;

    Sammanfattning : In 1990 the biggest tax reform took place in Sweden, and we went from a uniform tax system and converted to a dual model for taxation. This meant that different incomes are going to get treated differently depending on what type of category the income is attributed to. LÄS MER

  3. 17. 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. 18. Hantverkarna, industrialiseringen och näringsfriheten : En studie av social differentiering mellan lärlingar, gesäller och mästare 1878-1914

    Master-uppsats, Uppsala universitet/Ekonomisk-historiska institutionen

    Författare :Erik Hellberg; [2023]
    Nyckelord :Craftsmen; Industrialization; Mobility; Guild; Sweden;

    Sammanfattning : This study examines the changing conditions experienced by craftsmen during the initial phase of industrialization in Sweden. The dissolution of the guild system in 1846 and the implementation of freedom of trade in 1864 opened up the crafts to a labor market increasingly characterized by mobility as industrialization progressed. LÄS MER

  5. 19. 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

  7. 20. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Madara Olmane; [2023]
    Nyckelord :tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Sammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER