Essays about: "business income tax"

Showing result 1 - 5 of 67 essays containing the words business income tax.

1. 1. The Municipal Equalization System and its Implications for Economic Growth and Efficiency

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Evelina Sundin; Evy Dufvenberg Ivarsson; [2023]
   Keywords : The Municipal Equalization System; Income Equalization; Cost Equalization; Sweden; Fiscal Federalism; Economic Efficiency; Marginal Effects; Business and Economics;

   Abstract : This paper investigates the correlation between Sweden's municipal equalization system and economic growth and efficiency for the years 2005 to 2022. This paper uses panel data for all 290 municipalities and a fixed effects model to study the two main parts of Sweden's municipal equalization system: the income equalization system and the cost equalization system. READ MORE

3. 2. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Wihan Esterhuizen; [2023]
   Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

4. 3. Landsbygdsföretagen och den gröna omställningen : en studie om företagsutveckling på landsbygden

   University essay from SLU/Dept. of Economics

   Author : Erik Haggarsson Lewis; Manne Rosén; [2023]
   Keywords : Entreprenörskap; landsbygdsentreprenörskap; kontext; inbäddning; landsbygdsutveckling; företagsutveckling; Entrepreneurship; rural entrepreneurship; context; embeddedness; rural development; corporate development;

   Abstract : I Piteå står företagare inför stora förändringar. I samband med de omfattande investeringar som görs inom ramen av den gröna omställningen förändras de kontextuella faktorer som är avgörande för ruralt entreprenörskap, med andra ord företag som härstammar från platsen och anammar platsens unika resurser och som inte kan flyttas någon annanstans. READ MORE

5. 4. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Xabier Moriana Armendariz; [2023]
   Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

   Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE

6. 5. Targeted interest deduction limitation rules post-Lexel

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Alexander Tale; [2022]
   Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE