Essays about: "Individual Income Tax"

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

  1. 1. Taxation on Labour Incomes : The Effect of Changes in Marginal Taxation on Labour Supply in Sweden

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

    Author : Alexander Soto Runevall; [2023]
    Keywords : Marginal taxation; state tax; municipality tax; labour income; labour supply;

    Abstract : In this study I investigate how changes in marginal taxation on labour income affect labour supply in Sweden in the time period 1991-2006. Unlike previous research which has used data on the individual level, this study uses aggregated data on the municipality level and another methodological approach. 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. Taxation of influencers: A double taxation or a non-double taxation issue?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrea Del Pilar Valbuena Bernal; [2022]
    Keywords : Taxation; Individual Income Tax; Influencers; International Income Tax; OECD Model Convention.; Law and Political Science;

    Abstract : Although states have begun to regulate influencer activities in areas such as advertising and consumer protection, that is not the case in tax law. This research analyses various Tax Authority’s guidelines on the matter and concludes that the rules already in place in most jurisdictions are applied to influencers’ activities. READ MORE

  5. 4. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Kirill Kuzhelko; [2022]
    Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

    Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

  6. 5. Income Inequality in the Swedish City of Malmö - Evidence of The Great Leveling 1905-1950

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Anton Svensson; [2021]
    Keywords : Income Inequality; Income; The Great Leveling; Tax Records; Sweden; Malmö; Social Sciences;

    Abstract : From the 1920s to the 1970s, a great leveling in incomes occurred throughout the industrialized world. However, our knowledge on the trends and causes of the great leveling are inconclusive, especially as research primarily has focused on the trends of the top 10 percent of income earners. READ MORE