Essays about: "corporate tax"

Showing result 16 - 20 of 116 essays containing the words corporate tax.

  1. 16. Sweden's Got a Brand New Tax Rate

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Hanna Lindé; Rebecca Hesslevik; [2022]
    Keywords : Stock market; Tax rate; Sweden; Denmark; Efficient market hypothesis;

    Abstract : In this paper, we intend to investigate the Swedish stock market's reaction upon the acceptance of the 2018 corporate tax rate reduction. The purpose is to examine if there was a significant stock market reaction and if it was heterogeneous across sub-samples based on market capitalization. READ MORE

  2. 17. Corporate Tax Abuse on the Business and Human Rights Agenda

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  3. 18. 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

  4. 19. 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

  5. 20. There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Victor Karlsson; [2021]
    Keywords : tax avoidance; tax havens; multinational companies; corporate tax;

    Abstract : Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. READ MORE