Essays about: "taxation on dividend"

Showing result 1 - 5 of 19 essays containing the words taxation on dividend.

  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 Effects of Capital Income Taxation on Consumption : Panel data analysis of the OECD countries

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Arvid Aronsson; Daniel Falkenström; [2021]
    Keywords : Dividend Income; Private Consumption; Panel Study; Capital Income Taxation; Tax planning; OECD;

    Abstract : This thesis investigates if the tax rate on dividend income has a significant effect on private consumption expenditure. This is done through a panel study on 36 OECD countries during the period 2000-2019. Regressions using differenced data and several control variables are used. READ MORE

  4. 3. 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

  5. 4. Why would firms choose dividends over share repurchases?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Emma Jansson; Chonnikarn Janesiripanich; [2018]
    Keywords : Dividend; Share repurchase; Firm value; Panel data; Business and Economics;

    Abstract : This study investigates the relationship between the two different payout policies, dividends and share repurchases, and firm value in the Swedish market. We aim to clarify how the lack of difference in taxation of dividends and capital gains in Sweden affects investors’ preferences for different payout policies and whether a certain payout policy incentivizes investor to pay extra for a firm that applies this policy. READ MORE

  6. 5. Long-Term Effects of Distributed Profit Taxation on Firms: Evidence from Estonia

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Panu Pikkanen; Kaisa Vaino; [2018]
    Keywords : Corporate taxation; Leverage; Liquidity; Investment; Dividends; Business and Economics;

    Abstract : The study contributes to a body of research on a specific corporate taxation system, distributed profit taxation, by examining whether the system has affected corporate behavior in the long term and if it has, to what extent. The results partly corroborate previous literature but provide new evidence on the long-term effects of distributed profit taxation. READ MORE