Essays about: "small business and tax"
Showing result 1 - 5 of 29 essays containing the words small business and tax.
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1. 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 institutionenAbstract : 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
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2. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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3. Geographical distribution of the Swedish gasoline tax
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This study examines if inhabitants of different municipalities in Sweden are more harshly affected given an increase in gasoline tax. This is done by examining the demand elasticities and consumer surplus loss using a panel Error Correction Model. READ MORE
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4. Why rearrange into a limited company? : a case study on farms in the Uppsala region
University essay from SLU/Dept. of EconomicsAbstract : The most common legal business form among farmers is the sole proprietorship. However, during the last decades the number of farms managed as limited companies has increased in Sweden whilst the total number of farms has decreased. The differences between owning a limited company and having a sole proprietorship are substantial. READ MORE
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5. The Effect of Attefall-houses – Can Attefall-houses assist to solve the housing shortage?
University essay from KTH/Fastigheter och byggandeAbstract : In Stockholm, there is a great shortage of supply on the housing market and many newly established on the market find it hard to find a home. During 2014 the Planning and building act was changed, allowing for a new kind of small buildings, so called Attefall-houses, of up to 25 sqm to be built without building permit on single family housing units. READ MORE
