Essays about: "progressive taxation"

Showing result 1 - 5 of 9 essays containing the words progressive taxation.

1. 1. Optimal taxation by two-agent reinforcement learning

   University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

   Author : Erik Lindau; [2023]
   Keywords : ;

   Abstract : An economy’s tax policy is one of the vital moments for, on the one hand, stimulating economic growth and labor, and, on the other hand gaining revenues from economic performance. A sufficient level of tax revenues is further important to keep up with governmental obligations and social welfare. 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. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

5. 4. The effect of a progressive income tax system on entrepreneurial activity: Evidence from Ireland

   University essay from Högskolan i Jönköping/JIBS Entrepreneurship Centre

   Author : Sedin Mekanic; John Roche Rodriguez; [2018]
   Keywords : Income tax; Entrepreneurship; Tax progressivity; Entrepreneurial activity; Start-ups; Ireland;

   Abstract : This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. READ MORE

6. 5. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Joel Dahl; [2017]
   Keywords : rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

   Abstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE