Essays about: "thesis in income tax"

Showing result 21 - 25 of 97 essays containing the words thesis in income tax.

1. 21. 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

3. 22. Labor taxation and its effect on employment : A study of labor taxation in 13 countries

   University essay from Umeå universitet/Nationalekonomi

   Author : Per Tunehed; [2020]
   Keywords : ;

   Abstract : The purpose of this thesis is to try to determine the effect that labor taxation has on the employment rate in 12 European countries and the United States. This will be done in order to determine more generally the effect that taxation of income has on the employment rate. READ MORE

4. 23. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Miranda Stenlund; [2020]
   Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Abstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE

5. 24. A legal study into the EU’s approach towards exit taxation

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

   Author : Patricia Zakrzewska; [2020]
   Keywords : direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE

6. 25. The Impact of Third-Party Payment on Traditional Banking Industry in China

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Bing Lai; [2019]
   Keywords : Third-party payment; Finance innovation in China; Challenge of traditional banking; non-interest income profitability; finance regulation; Business and Economics;

   Abstract : The payment method is under transition making the world step into a digital and mobile oriented chapter. With the development of integration between internet technology and financial functions, China expects to have a large number of mobile payments from its citizens as a result of the population size. READ MORE