Essays about: "Flat tax"

Showing result 1 - 5 of 13 essays containing the words Flat 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. Why do stock prices drop by less than the value of the dividend? Evidence from a country with a flat tax rate on capital gains and dividends.

   University essay from Göteborgs universitet/Graduate School

   Author : Jonathan Israelsson; Max Wann-Hansson; [2017-07-25]
   Keywords : ;

   Abstract : We examine the effect of taxes, trading activity and different market microstructures on the ex-dividend day stock price behaviour. Based on previous literature, we build our hypotheses and test them on 1380 ex-dividend day observations in order to pinpoint the explanations behind the empirical findings on the Stockholm Stock Exchange over the period 2007 to 2016. READ MORE

5. 4. 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

6. 5. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Inken Gärtner; [2016]
   Keywords : Source Taxation; Withholding Tax; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

   Abstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE