Essays about: "Capital Tax"

Showing result 1 - 5 of 151 essays containing the words Capital Tax.

  1. 1. The Role of Capital Taxation in Sweden: Inheritance and Wealth Accumulation over the Lifecycle

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Fanny Franov Johansson; [2020]
    Keywords : Inequality; Capital Tax; Overlapping Generations;

    Abstract : Against the backdrop of increasing levels of wealth inequality in the Swedish economy, this thesis will deploy a large scale overlapping generations model with heterogeneous ability groups to evaluate the behavioral responses of individuals across the lifecycle as well as distributional and efficiency impacts of tax policy. Specifically, the paper will examine effects resulting from a reintroduction of inheritance taxation and varying rates of increase in the capital income tax rate. READ MORE

  2. 2. Municipal solid waste management in Minsk - current situation, future development and challenges

    University essay from Lunds universitet/Miljövetenskaplig utbildning

    Author : Karoline Johansson; [2020]
    Keywords : Municipal solid waste; MSW; waste management; Belarus; Minsk; Earth and Environmental Sciences;

    Abstract : Management of municipal solid waste (MSW) is an urgent issue throughout the world. Urbanization, population increase, and economy growth are all factors which contribute to an increase of MSW generation. READ MORE

  3. 3. The Tax Effect on Capital Structure: An empirical investigation of tax shield utilization following the Tax Cuts and Jobs Act

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Adam Rodin; Patrik Magnusson; [2020]
    Keywords : Financial policy; difference-in-differences; capital structure; static trade-off theory; dynamic trade-off theory; Business and Economics;

    Abstract : Mixed support regarding firm capital structure reaction to the Tax Cut and Jobs Act is found. In the main difference-in-differences estimation, support is found for the predictions of trade-off theory after the inclusion of control variables aiming to capture shareholder distribution and capital structure optimization. READ MORE

  4. 4. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Serra Tor; [2020]
    Keywords : CIV-Investment Fund- Pension Fund-Withholding tax-Discrimination-TFEU Freedoms-Free Movement of Capital-Freedom of Establishment - OECD Model Convention 2017 - OECD s Commentary- UCITS Directive- AIFM Directive; Law and Political Science;

    Abstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE

  5. 5. The State of the North Sea : Thatcherism and the Fossil Economy

    University essay from Lunds universitet/Kulturgeografi och ekonomisk geografi; Lunds universitet/Humanekologi

    Author : George Edwards; [2020]
    Keywords : North Sea oil; Thatcherism; fossil economy; accumulation; environmental history; economic history; Social Sciences;

    Abstract : This thesis is a historical study concerned with the impact of North Sea oil on British politics during the 1970's and 80's. Vast quantities of oil sedimented beneath the waves within the UK continental shelf – hundreds of miles of the north-east coast of Scotland – attracted oil barons and transnational majors to the hostile waters of the North Sea in the early 1970's. READ MORE