Essays about: "Dividend Income"

Showing result 1 - 5 of 25 essays containing the words Dividend Income.

  1. 1. Unraveling the Payout Puzzle

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Christopher Milsom; Johan Nybleus; [2023]
    Keywords : Payout Ratio; Dividend Ratio; Institutional Ownership; Corporate Governance; Agency Problem; Business and Economics;

    Abstract : Purpose: The purpose of this study is to investigate if institutional ownership has an impact on a firm’s total payout ratio in Swedish firms. Methodology: The study uses fixed effects models with robust standard errors clustered by firm with year effects and provides several robustness checks by altering the dependent variable in our analysis. READ MORE

  3. 2. 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

  4. 3. The Effects of Capital Income Taxation on Consumption : Panel data analysis of the OECD countries

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Arvid Aronsson; Daniel Falkenström; [2021]
    Keywords : Dividend Income; Private Consumption; Panel Study; Capital Income Taxation; Tax planning; OECD;

    Abstract : This thesis investigates if the tax rate on dividend income has a significant effect on private consumption expenditure. This is done through a panel study on 36 OECD countries during the period 2000-2019. Regressions using differenced data and several control variables are used. READ MORE

  5. 4. 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

  6. 5. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Fredrika Wendleby; [2019]
    Keywords : investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

    Abstract : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. READ MORE