Essays about: "Marginal capital taxation"
Found 4 essays containing the words Marginal capital taxation.
-
1. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag
University essay from SLU/Dept. of Biosystems and Technology (from 130101)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
-
2. 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)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
-
3. Valuing the Tax Benefit of Debt - A Simulation Approach for Swedish Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : A heavily debated topic in corporate finance research concerns the impact of interest tax deductibility on firm value and, in extension, capital structure decisions. In 2014, the Swedish Committee on Corporate Taxation proposed that interest-deductibility should be abolished, making it relevant to quantify the value of these benefits in the Swedish context. READ MORE
-
4. Allowance for Corporate Equity - A solution to the debt equity bias in Sweden?
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : The debt equity bias refers to the discrimination between debt and equity finance. This discrimination is problematic since it distorts companies’ decisions and increases systemic risk. READ MORE