Essays about: "ISK"

Showing result 1 - 5 of 8 essays containing the word ISK.

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. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Sam Lincoln; [2023]
   Keywords : EU-rätt; Skatterätt; Law and Political Science;

   Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

4. 3. A not so revolutionizing tax reform - A comparative study of the Swedish Investeringssparkonto and capital gains account

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Johan Åberg; Jonatan Arblom Sundblad; [2018]
   Keywords : Investeringssparkonto; ISK; capital gains tax; taxation; EGARCH;

   Abstract : In this thesis, a comparison of profitability is made between two different kinds of savings accounts, the regular capital gains account and the Swedish Investeringssparkonto (ISK account). The implementation of the Investeringssparkonto on the Swedish personal investment market led to major changes for investors and the account has become a favorite of many advisors. READ MORE

5. 4. Sediment transport and bathymetric change at Hornafjörður tidal inlet - Field data analysis and mathematical modeling

   University essay from Lunds universitet/Avdelningen för Teknisk vattenresurslära

   Author : Clemens Klante; [2018]
   Keywords : Coastal Inlet; Hornafjörður; Morphology; TELEMAC; ebb shoal; mathematical modeling; Technology and Engineering;

   Abstract : Commercial fishing makes the coastal inlet in Hornafjörður to an important navigational link for the port of Höfn in southeast Iceland. Low water depth caused through sediment accumulation along the ebb shoal generates navigational problems and the phenomenon of glacial rebound seems to intensify this problem. READ MORE

6. 5. Capital taxation and investment behaviour : A study of how the introduction of ISK taxation in Sweden has affected households’ investments

   University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

   Author : Kajsa Rudal; [2018]
   Keywords : Marginal capital taxation; ISK;

   Abstract : The aim with this essay is to research how changes in marginal taxation of capital, changes households’ investment behaviour. To be able to do so, the introduction of investment savings accounts, or ISK, in Sweden will be studied. READ MORE