Essays about: "capital gains tax"

Showing result 1 - 5 of 19 essays containing the words capital gains tax.

1. 1. The Drivers of Wealth Inequality: The Case of Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Erik Lindé; Ludvig Ljungberg; [2023]
   Keywords : Wealth inequality; Return heterogeneity; Type-dependency;

   Abstract : Wealth inequality is a defining feature of the global economy which gives rise to several societal issues. To investigate the driving factors behind wealth inequality in Sweden, a wealth model from Gabaix et al. (2016) is extended to include type dependency, differences in returns amongst individuals in the population. READ MORE

3. 2. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Henri Ahtiainen; [2022]
   Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

   Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

4. 3. The Role of Capital Taxation in Sweden: Inheritance and Wealth Accumulation over the Lifecycle

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Fanny Franov Johansson; [2020]
   Keywords : Inequality; Capital Tax; Overlapping Generations;

   Abstract : Against the backdrop of increasing levels of wealth inequality in the Swedish economy, this thesis will deploy a large scale overlapping generations model with heterogeneous ability groups to evaluate the behavioral responses of individuals across the lifecycle as well as distributional and efficiency impacts of tax policy. Specifically, the paper will examine effects resulting from a reintroduction of inheritance taxation and varying rates of increase in the capital income tax rate. READ MORE

5. 4. Salience and Loss Aversion among Taxpayers

   University essay from Uppsala universitet/Nationalekonomiska institutionen

   Author : Jonas Engström; [2019]
   Keywords : ;

   Abstract : In this paper, I evaluate whether salience induces loss aversion among taxpayers. Using annual register data from 2013-2017 for taxpayers reporting tradable securities, E-filing taxpayers are shown to exhibit bunching on the surplus side of the zero final tax balance. A corresponding excess mass is not found for paper filers. READ MORE

6. 5. A not so revolutionizing tax reform - A comparative study of the Swedish Investeringssparkonto and capital gains account

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Johan Åberg; Jonatan Arblom Sundblad; [2018]
   Keywords : Investeringssparkonto; ISK; capital gains tax; taxation; EGARCH;

   Abstract : In this thesis, a comparison of profitability is made between two different kinds of savings accounts, the regular capital gains account and the Swedish Investeringssparkonto (ISK account). The implementation of the Investeringssparkonto on the Swedish personal investment market led to major changes for investors and the account has become a favorite of many advisors. READ MORE