Essays about: "Tax rates"

Showing result 11 - 15 of 81 essays containing the words Tax rates.

  1. 11. Determinants of Capital Structure : A Quantitative Study on Swedish Listed Firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Rasmus Johansson; Lindberg Filip; [2022]
    Keywords : Capital Structure; Debt Ratio; Macro- and Microeconomic Determinants; Listed Firms; Sweden;

    Abstract : In the finance literature determinants of Capital structure have been widely debated. Previous studies have mainly focused on microeconomic determinants in countries outside Sweden and research on the Swedish market has been sparse. READ MORE

  3. 12. Proportional income taxation and heterogeneous labour supply responses : A study of gender-based heterogeneity in extensive margin labour supply decisions in response to changes in proportional income taxation in Swedish municipalities from 1960 to 1990

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Elliott Syrén; [2022]
    Keywords : Proportional income taxation; Municipal tax rates; Extensive margin labour supply; Gender-based heterogeneity; Fixed effects; Weighted least squares WLS ; Public economics;

    Abstract : This thesis is, to my knowledge, the first study utilising data from the Swedish population and housing censuses between 1960 and 1990 merged with other data from the same period in order to estimate extensive margin labour supply responses to changes in municipal tax rate changes. Given that women historically have not faced the same structural labour market preconditions as men, the empirical strategy is designed to allow for an analysis of gender-based heterogeneity in labour supply responses. READ MORE

  4. 13. Corporate Income Tax and Bank Leverage: Bank Leverage in the 2010s

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Cheng Chen; Rasmus Paulson; [2022]
    Keywords : corporate income tax; leverage; banks; debt bias; Business and Economics;

    Abstract : This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare the two estimators and enable comparison with previous studies. READ MORE

  5. 14. The driving forces of Venture Capital funding in Sweden - A longitudinal study of the determinants and principal components of Venture Capital funding in Sweden from 2001 to 2020

    University essay from Göteborgs universitet/Graduate School

    Author : Ludvig Streng; Mikael Örneblad; [2021-07-06]
    Keywords : Venture capital; funding; driving forces; Sweden; determinants; regression; OLS; stock market; interest; gdp growth; corporate tax; patent applications; innovation; labor market rigidity; principal component analysis; PCA;

    Abstract : This thesis analyses the driving forces of Venture Capital (VC) funding in Sweden over the years 2001 - 2020. The driving forces of VC funding is an essential piece in understanding how well the Swedish VC industry works and fulfills its purpose in the economy. This knowledge is missing in the literature. READ MORE

  6. 15. Corporate Tax Rates and Economic Growth- A panel study of private investment in the OECD countries

    University essay from Göteborgs universitet/Graduate School

    Author : André Esmaili; Kim Lif; [2021-06-30]
    Keywords : Corporate tax rate; Economic growth; GFCF; Cost of capital; Granger- causality; Panel cointegration;

    Abstract : Since the 1980s the corporate tax rate of the OECD countries has been on a downward trend, moving from levels of about 44 percentage points on average down to about 25 percentage points in the 2010s. The objective of this thesis is therefore to study the fall of the corporate tax rate and its impact on private investment in the OECD countries in order to evaluate the efficacy of the corporate tax rate as a tool for policymakers. READ MORE