Essays about: "Capital Tax"

Showing result 1 - 5 of 175 essays containing the words Capital Tax.

  1. 1. Introduction of the Swedish Investment Saving Account and Individual Stock Investment Behavior

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Yao Fu; [2023]
    Keywords : capital income taxation; ISK; stock investment; idiosyncratic risk; systematic risk;

    Abstract : The Swedish government introduced a new saving platform named as the Swedish Investment Saving Account (ISK) in January 2012 in order to simplify the taxation on the capital income of security investment. Compared to the conventional accounts (CA), ISK is taxed at a flat-rate based on the balance in the account, and there is no other taxation related to security sales and dividend distribution. READ MORE

  3. 2. Implied Redistributive Preferences in Canada

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Quan Cheng Xie; [2023]
    Keywords : ;

    Abstract : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. READ MORE

  4. 3. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Madara Olmane; [2023]
    Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE

  5. 4. Landsbygdsföretagen och den gröna omställningen : en studie om företagsutveckling på landsbygden

    University essay from SLU/Dept. of Economics

    Author : Erik Haggarsson Lewis; Manne Rosén; [2023]
    Keywords : Entreprenörskap; landsbygdsentreprenörskap; kontext; inbäddning; landsbygdsutveckling; företagsutveckling; Entrepreneurship; rural entrepreneurship; context; embeddedness; rural development; corporate development;

    Abstract : I Piteå står företagare inför stora förändringar. I samband med de omfattande investeringar som görs inom ramen av den gröna omställningen förändras de kontextuella faktorer som är avgörande för ruralt entreprenörskap, med andra ord företag som härstammar från platsen och anammar platsens unika resurser och som inte kan flyttas någon annanstans. READ MORE

  6. 5. Relative or Discounted Cash Flow Valuation on the Fifty Largest US-Based Corporations on Nasdaq : Which of these valuation methods provides the most accurate valuation forecast?

    University essay from Linnéuniversitetet/Institutionen för management (MAN)

    Author : Marcus Öhrner; Otto Öhman; [2023]
    Keywords : Discounted Cash Flow; Dividend Discount Model; Earnings Before Interest and Taxes; Earnings Before Interest; Taxes; Depreciation and Amortization; Enterprise Value-to-Earnings Before Interest; Depreciation; and Amortization ratio; Free Cash Flow to Firm; Free Cash Flow to Equity; Mean Absolute Error; Price-to-Earnings Ratio; PricewaterhouseCoopers; Riskless Rate; Root Mean Square Error; Return on Capital; United States; Weighted Average Cost of Capital;

    Abstract : The topic of this Bachelor Thesis is “Which of these valuation methods provides the most accurate valuation forecast”. Assuming that the year is 2020, the goal of this thesis is to forecast the future stock prices of the fifty largest US-based companies on the Nasdaq stock exchange for 2021 and 2022. READ MORE