A not so revolutionizing tax reform - A comparative study of the Swedish Investeringssparkonto and capital gains account
Sammanfattning: In this thesis, a comparison of profitability is made between two different kinds of savings accounts, the regular capital gains account and the Swedish Investeringssparkonto (ISK account). The implementation of the Investeringssparkonto on the Swedish personal investment market led to major changes for investors and the account has become a favorite of many advisors. A model is built for comparison between the two and the determining parameters for profitability are estimated using variable methods, such as an EGARCH model. We find that the use of an ISK account is favorable with a shorter investment horizon, but that the capital gains account is more profitable in the long term.
HÄR KAN DU HÄMTA UPPSATSEN I FULLTEXT. (följ länken till nästa sida)