Essays about: "Marginal taxation"

Showing result 1 - 5 of 17 essays containing the words Marginal taxation.

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

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

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

    Abstract : 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. READ MORE

  3. 2. How Does a Reduction in the Marginal Tax Rate Affect Labor Supply in the Short-Term for Top-Income Earners?

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Olof De Blanche; Alexandra Jonason; [2022]
    Keywords : Labor supply; Marginal Tax Rate; Progressive Taxation; Top Incomes;

    Abstract : This paper studies the labor market in Sweden after a cut in the top-income marginal tax rate, by conducting a difference-in-difference analysis on data over wages in Sweden two years after the policy change. We find large, positive and significant results on an aggregate level, but insignificant ambiguous results on an income per person level. READ MORE

  4. 3. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  5. 4. Optimal Mixed Taxation and Multiple Externalities

    University essay from Umeå universitet/Nationalekonomi

    Author : Ao Fei; [2018]
    Keywords : ;

    Abstract : This paper explores the optimal policy rules for mixed taxation in a static economy with multiple externalities, where there is asymmetric information between the government and individuals. Our main contribution is to characterize the optimal commodity and marginal income tax structure under different assumptions about externalities and the available tax instruments. READ MORE

  6. 5. Capital taxation and investment behaviour : A study of how the introduction of ISK taxation in Sweden has affected households’ investments

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : Kajsa Rudal; [2018]
    Keywords : Marginal capital taxation; ISK;

    Abstract : The aim with this essay is to research how changes in marginal taxation of capital, changes households’ investment behaviour. To be able to do so, the introduction of investment savings accounts, or ISK, in Sweden will be studied. READ MORE