Essays about: "Tax behavior"

Showing result 11 - 15 of 35 essays containing the words Tax behavior.

  1. 11. Throwing the die in Georgia: Does swearing an oath make students report honest answers?

    University essay from Göteborgs universitet/Graduate School

    Author : David Schönfelder; [2019-10-22]
    Keywords : ;

    Abstract : Plagiarism, cheating on college admission test or tax evasion are acts of dishonest behavior and it is important to understand this behavior in order to reduce the loss in tax revenue and provide equal access to higher education. This study adds to the growing academic literature that examines the topic of dishonesty by conducting a die-in-a-cup experiment in combination with an oath treatment in Georgia and answering the following questions: Do students in Georgia act dishonestly? If so, can an oath increase the level of honesty? This study shows that this particular oath script reduces the amount of highest reported outcome by 15%, compared with the baseline. READ MORE

  2. 12. The implications of in-house tax expertise on tax behavior

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE

  3. 13. The Swedish Housing Market, An Analysis of two Different Policy-Induced Shocks to the Swedish Fundamental House Prices

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Arvid Lodén; Johan Persson; [2019]
    Keywords : Fundamental house prices; macroprudential policies; interest deduction; property tax; Business and Economics;

    Abstract : This paper presents an analysis of two different policy-induced shocks to the Swedish housing market. An abolishment of the interest deduction and a reintroduced property tax. The paper closely follows the methodology presented by Bergman and Sørensen (2016). READ MORE

  4. 14. A Test Of The Pecking Order Theory: An Empirical Study Of Institutional And Insider Ownership Identities On The Swedish Market

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Adrian Sasu Dwamera; Agyenim Boateng Asafo-Adjei; [2018]
    Keywords : Capital structure; Pecking order theory; Institutional ownership identity; Insider ownership identity; Financing decision.; Business and Economics;

    Abstract : The paper investigates the financing behavior of firms listed on the Stockholm Stock Exchange (SSE) main markets using the pecking order theory. The study also examines the influence of institutional and insider ownership identities on the financing decisions of the firms. READ MORE

  5. 15. The Hazard of Tanning : Intertemporal Choices, Social Status, and Corrective Policy

    University essay from Umeå universitet/Nationalekonomi

    Author : Hannah Folkesson; [2016]
    Keywords : ;

    Abstract : Skin cancer is the most rapidly increasing cancer form today, our changed tanning behavior is often argued to be the main source of this development. Today a tanned skin is often associated with good health and status. READ MORE