Essays about: "Tax rates"

Showing result 21 - 25 of 81 essays containing the words Tax rates.

  1. 21. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Simon Wilhelm Rothschild; Ossian van Arkel; [2020]
    Keywords : Tax Policy; Investment; Financial Constraints; Cash Holdings; Investment-Cash Flow Sensitivity;

    Abstract : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. READ MORE

  3. 22. An Estimation of the Economic Impact of Three Covid-19 Stimulus Packages

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Pontus Johansson; Samuel Hederén; [2020]
    Keywords : Corona; covid-19; monetary policy; fiscal policy; stimulus; stimulus package; Sweden; USA; United Kingdom; VAR; impulse response; policy evaluation; Business and Economics;

    Abstract : This paper evaluates the effects of the economic reactions to the coronavirus crisis in Sweden, the United Kingdom and the United States of America. By using a structural vector autoregressive model we find the effect of a change in government spending, tax revenue and interest rates on GDP and unemployment. READ MORE

  4. 23. Intergovernmental grants and local democracy : An instrumental variable analysis of the equalization grant’s effects on municipal spendings, tax rates and local election outcomes

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Magnus Karlefors; Karolina Sterky; [2020]
    Keywords : Grants; Municipalities; Elections; Spendings;

    Abstract : The aim of this paper is to study two separate but yet connected effects of an increase in the Swedish equalization grant. More specifically this paper investigates the grant’s effect on municipal spending and tax rates as well as incumbent party(ies) probability to remain in office during 2014 and 2018. READ MORE

  5. 24. On optimal tax rates and shifts in the peak of the Laffer curve - An empirical study of Swedish municipalities during the years from 2000 to 2017.

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Carl-Johan Eklund; Marcus Malmsten; [2019-07-12]
    Keywords : ;

    Abstract : This report presents an empirical study of the average Laffer curve of Swedish municipalities, with a focus on determining whether the position of the peak of the curve has shifted or, put differently, whether the optimal value of the average municipal tax rate has changed over time. A regression model based on the Laffer curve relationship between tax revenue and tax rates and including several control variables is proposed. READ MORE

  6. 25. Förmögenhetsutveckling vid skogsöverlåtelser : överlåtelseformens påverkan på parternas finansiella ställning över tid

    University essay from SLU/Dept. of Economics

    Author : Carl Filip Hjälte; Magnus Wretemark; [2019]
    Keywords : generationsskifte; skog; förmögenhetsutveckling; skogsägande; skogsöverlåtelse;

    Abstract : En stor andel av svenskt skogsbruk bedrivs inom ramarna för familjeägda, ofta mindre, skogsfastigheter. Generationsskiftena utgör en utmaning för dessa familjeskogsbruk, bland annat på grund av de stora värdena i fastigheten, de långa omloppstiderna, skattelagstiftningen och syskons lagenliga krav på kompensation. READ MORE