Essays about: "capital gains"

Showing result 11 - 15 of 69 essays containing the words capital gains.

  1. 11. Value creation through cluster network in the Swedish food sector : case study of four food companies operating in a cluster network

    University essay from SLU/Dept. of Economics

    Author : Oscar Friberg; Amelie Jönsson; [2021]
    Keywords : cluster; food companies; infrastructure; network; resources; social capital; transaction costs; value creation;

    Abstract : Globalization has drastically changed the global market in recent years, which has prompted businesses to adjust the way they operate. This evolutionary step has also affected the food sector, where new opportunities for production and transportation have challenged firms in the sector to utilize new methods for value creation. READ MORE

  3. 12. Family farm and financial asset : external land ownership and family agriculture on the Swedish Plains

    University essay from SLU/Dept. of Urban and Rural Development

    Author : Hedvig Goldhahn; [2021]
    Keywords : financialization; family farming; land ownership; tenancy; Uppsala Akademiförvaltning;

    Abstract : In Sweden, the potential deregulation of the land market has been discussed in recent years, motivated by the increasing demand for external capital in agriculture. Corporate entities’ are currently restricted from purchasing farmland by the Swedish Land Acquisition Act. READ MORE

  4. 13. 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. 14. The Final Countdown: The CEO Horizon Problem In Sweden - An investigation of pre-retirement opportunism among CEOs in Swedish listed firms

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

    Author : Johan Bäckman Berg; Beata Enwall; [2020]
    Keywords : CEO Horizon Problem; CEO Retirement; Ownership Concentration; Social Identification; Business Sphere;

    Abstract : We examine the effects of CEO retirement on net capital expenditures in Swedish listed firms. Specifically, we investigate whether retiring CEOs in Swedish listed firms act opportunistically prior to retirement, commonly defined as the CEO horizon problem. READ MORE

  6. 15. 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