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Tax avoidance and s...
Tax avoidance and state ownership : The case of Sweden
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- Hilling, Axel (författare)
- Lund University,Lunds universitet,Institutionen för handelsrätt,Ekonomihögskolan,Department of Business Law,Lund University School of Economics and Management, LUSEM
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- Lundtofte, Frederik (författare)
- Aalborg University
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- Sandell, Niklas (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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- Sonnerfeldt, Amanda (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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- Wilhelmsson, Anders (författare)
- Lund University,Lunds universitet,Nationalekonomiska institutionen,Ekonomihögskolan,Department of Economics,Lund University School of Economics and Management, LUSEM
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(creator_code:org_t)
- Elsevier BV, 2021
- 2021
- Engelska.
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Ingår i: Economics Letters. - : Elsevier BV. - 0165-1765. ; 208
- Relaterad länk:
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http://dx.doi.org/10... (free)
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visa fler...
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https://doi.org/10.1...
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https://lup.lub.lu.s...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- We propose a simple theoretical model for how a company with both private and state shareholders decides on its optimal tax policy. The model predicts that even in the absence of state shareholding, a company will not always pick a tax policy that minimizes taxes. Conversely, majority state ownership will generally not result in zero tax avoidance. Using panel regressions on the entire population of state-owned as well as publicly listed Swedish companies from 2000–2019, we find that a one standard deviation increase in state ownership increases corporate tax payments by around 14%.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
- SAMHÄLLSVETENSKAP -- Juridik -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law -- Law (hsv//eng)
Nyckelord
- Tax avoidance
- Ownership structure
- State ownership
- H26
- G32
Publikations- och innehållstyp
- art (ämneskategori)
- ref (ämneskategori)
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