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Visar resultat 6 - 10 av 650 uppsatser som matchar ovanstående sökkriterier.

1. 6. 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. 7. 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

4. 8. Kupongskatt på utländska offentliga pensionsinstitut - en inskränkning av den fria rörligheten för kapital?

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

   Författare :Sandra Apelgren; [2023]
   Nyckelord :skatterätt; kupongskatt; fri rörlighet för kapital; Law and Political Science;

   Sammanfattning : Foreign public pension funds receiving dividends from Swedish companies are in Sweden subject to withholding tax of up to 30 percent of the gross amount of the dividends. The domestic equivalents, the Swedish governmental pension funds, the AP-funds, are exempt from income tax as they are a part of the Swedish state. LÄS MER

5. 9. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

7. 10. Utomståenderegeln och begreppet samma eller likartad verksamhet – Hur rättsläget ändras i ljuset av HFD 2023 ref. 11.

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

   Författare :Erik Grimhusen; [2023]
   Nyckelord :skatterätt; fåmansföretagsreglerna; fåmansföretag; 3:12-reglerna; utomståenderegeln; samma eller likartad verksamhet; Law and Political Science;

   Sammanfattning : De svenska fåmansföretagsreglerna infördes för att förhindra att upparbetade arbetsinkomster i ett företag tas ut till lägre beskattning genom utdelning eller kapitalvinst. Bestämmelserna återfinns i 56–57 kap. LÄS MER