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Swedish Taxation Since 1862: An Overview
Henrekson, Magnus; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2015
This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of … estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as …
Persistent link: https://www.econbiz.de/10011145555
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Taxation of Real Estate in Sweden (1862–2013)
Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2014
This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and … 2010. Real estate has historically been taxed at both the local and state levels in Sweden. The importance of real estate … taxation in Sweden is nevertheless difficult to assess directly because of the limited availability of data and the specific …
Persistent link: https://www.econbiz.de/10011079253
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Taxation of Goods and Services in Sweden (1862 - 2010)
Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2013
This paper presents annual Swedish time series data regarding consumption taxes, i.e., the indirect taxation of goods and services, for the 1862–2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it...
Persistent link: https://www.econbiz.de/10011082582
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Action research for democracy – a Scandinavian approach
Pålshaugen, Øyvind - In: International Journal of Action Research 10 (2014) 1, pp. 98-115
Many proponents of action research for democracy seem to presuppose that to anchor action research in democratic ideals is a sufficient base for action researchers to legitimate their democratic purposes and intentions. This article starts out from the presupposition that anchoring action...
Persistent link: https://www.econbiz.de/10010856878
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The Section 83(B) Election for Restricted Stock : A Joint Tax Perspective
Knoll, Michael S. - 2009
In the wake of the Financial Accounting Standard Board's decision to require firms that grant employee stock options (ESOs) to treat such options as an expense, many large and sophisticated firms are switching from ESOs to restricted stock. Restricted stock - stock granted to an employee as part...
Persistent link: https://www.econbiz.de/10012721743
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The Effect of a Net Partial Exclusion Rule on Saving Incentives, Vertical Equity, and Tax Revenues
Calegari, Michael - 2009
This study examines the effect of allowing qualifying individual taxpayers that do not deduct any interest expenses on their tax returns (called quot;qualified saversquot;) to partially exclude their interest, dividend, and capital gain income, subject to a maximum exclusion. Meanwhile,...
Persistent link: https://www.econbiz.de/10012722234
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ESOP Debt and Post-Transaction Value
Kreitzman, Kevin - 2008
Leveraged Employee Stock Ownership Plan (quot;ESOPquot;) transactions originated in the 1950s, yet there are still unresolved valuation issues that arise from a complex set of operating expenses, financing structures and contingent claims that are unique to leveraged ESOPs. Although complex,...
Persistent link: https://www.econbiz.de/10012723589
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Internet Gambling Regulation Present and Future : Technology Outpaces Legislation as the MMORPG Problem Emerges
Methenitis, Mark - 2007
The Internet has completely changed the landscape of the planet. As a result, many areas of the law are being re-thought or re-developed, while other new issues emerge that defy all remotely related regulations. Online gambling is one of those areas in which the laws have lagged behind the...
Persistent link: https://www.econbiz.de/10012730060
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The Competence of Nations and International Tax Law
Laity, Eric T. - 2007
This article proposes a conceptual foundation for the field of international tax law. The article refers to this foundation as the institutional competence of nations in global economic development. A nation's institutional competence is its discretion to make decisions in pursuit of our...
Persistent link: https://www.econbiz.de/10012731819
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Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Kadous, Kathryn - 2007
Audit and tax professionals tend to make judgments consistent with their client's preference, even when that preference is aggressive. Client preference affects judgments directly and indirectly, via information search. In particular, professionals focus their search on information that supports...
Persistent link: https://www.econbiz.de/10012731923