Essays about: "Earned Income"

Showing result 11 - 15 of 20 essays containing the words Earned Income.

  1. 11. The causal effect of paid parental leave on gender equality: A comparative analysis with a synthetic control method

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Johanna Edlund; [2017]
    Keywords : Labour market; Paid parental leave; Gender equality; Synthetic control; Difference-in-Difference; Labour force participation; Business and Economics;

    Abstract : This study estimates the causal effect of paid parental leave on gender equality. California and New Jersey are the two first states in the United States to implement a statewide program offering six weeks of compensated parental leave, when having a new-born or adopted child. READ MORE

  2. 12. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ida Olofsson; [2016]
    Keywords : Employee stock options; Cross-border taxation; OECD; Fundamental freedoms; Comparable situations; Law and Political Science;

    Abstract : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. READ MORE

  3. 13. The Effect of Labour Taxation on the Employment Level

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Zeinab Kassab; [2015]
    Keywords : Labour taxation; employment level; Swedish municipalities; panel data; Instrumental Variable; Business and Economics;

    Abstract : Over the past decade an increase in labour taxation reforms have been observed across several countries. The main target of these reforms has generally been to encourage labour supply among different groups. READ MORE

  4. 14. Professors, papers and parliaments : How the media affects politicians’ references to research

    University essay from Uppsala universitet/Statsvetenskapliga institutionen

    Author : Anders Mankler; [2015]
    Keywords : knowledge use; media; earned income tax credit; surplus goal; Sweden; mechanisms;

    Abstract : Knowledge matters in politics and a wide range of factors influence politicians’ use of research. One element that has been identified as relevant is the media. However, this has mainly been a theoretical conclusion, in want of empirical underpinning. READ MORE

  5. 15. The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sofia Larsson; [2014]
    Keywords : Tax law; International; European; ECJ; Schumacker; Law and Political Science;

    Abstract : The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to identify, since there are considerable differences between countries and the aim of the rules vary. READ MORE