Essays about: "income distribution taxation"

Showing result 1 - 5 of 15 essays containing the words income distribution taxation.

1. 1. Introduction of the Swedish Investment Saving Account and Individual Stock Investment Behavior

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Yao Fu; [2023]
   Keywords : capital income taxation; ISK; stock investment; idiosyncratic risk; systematic risk;

   Abstract : The Swedish government introduced a new saving platform named as the Swedish Investment Saving Account (ISK) in January 2012 in order to simplify the taxation on the capital income of security investment. Compared to the conventional accounts (CA), ISK is taxed at a flat-rate based on the balance in the account, and there is no other taxation related to security sales and dividend distribution. READ MORE

3. 2. 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

4. 3. 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

5. 4. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Moisés Zúñiga Vargas; [2019]
   Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

   Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

6. 5. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

   University essay from SLU/Dept. of Biosystems and Technology (from 130101)

   Author : Erik Bertilsson; Albin Skure; [2019]
   Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

   Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE