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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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Skentransaktioner och skatteflyktsåtgärder samt fondskatt : [Erw. Vortr.]
Rosenqvist, Eric - 1954
Persistent link: https://www.econbiz.de/10002711085
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The imputation systems and cross-border dividends : need for new solutions
Lodin, Sven-Olof - In: International studies in taxation : law and economics ; …, (pp. 195-219). 1999
Persistent link: https://www.econbiz.de/10001552672
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Taxation of small and medium-sized enterprises
Melz, Peter; Tjernberg, Mats - In: European taxation : official journal of the … 40 (2000) 10, pp. 473-478
Persistent link: https://www.econbiz.de/10001516503
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A theoretical evaluation of the Swedish Corporate Tax Reform Act of 1994
Shahnazarian, Hovick - In: Finnish economic papers 10 (1997) 2, pp. 67-80
Persistent link: https://www.econbiz.de/10001241879
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Earnings Management Around Swedish Corporate Income Tax Reforms
Sundvik, Dennis - 2018
Prior literature considers a change in the national corporate income tax (CIT) rate as a strong firm incentive to manage earnings. This article examines the link between two recent CIT reforms in Sweden and earnings management with a large dataset of private firms. The effects of tax rate cuts...
Persistent link: https://www.econbiz.de/10012936249
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Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
Edmark, Karin - 2014
This paper makes use of individual data for 2004 to 2008 on owners of closely-held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely-held corporation vs. a proprietorship. While lower-income individuals face relatively neutral...
Persistent link: https://www.econbiz.de/10013048798
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Taxes and the choice of organizational form by entrepreneurs in Sweden
Edmark, Karin; Gordon, Roger H. - 2013
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010191985