Finansskatter - en komparativ studie
(2016) JURM02 20161Department of Law
- Abstract
- This thesis treats the subject of financial taxes. By the study of different
financial taxes, and the analysis and the comparison of them, this paper is
giving example of a range of financial taxes and presenting some of the
benefits and disadvantages of each tax. The taxes included are: capital tax,
financial activities tax, financial transfer tax, and salaries tax.
When analysed, the financial activities tax and the salaries tax seems like
viable options and the ramifications are less when compared to the transfer
tax. The most preferable option of the two taxes (from an economic
viewpoint) is the financial activities tax. There is however a considerable
risk that the burden of the tax could be transferred on to the clients by... (More) - This thesis treats the subject of financial taxes. By the study of different
financial taxes, and the analysis and the comparison of them, this paper is
giving example of a range of financial taxes and presenting some of the
benefits and disadvantages of each tax. The taxes included are: capital tax,
financial activities tax, financial transfer tax, and salaries tax.
When analysed, the financial activities tax and the salaries tax seems like
viable options and the ramifications are less when compared to the transfer
tax. The most preferable option of the two taxes (from an economic
viewpoint) is the financial activities tax. There is however a considerable
risk that the burden of the tax could be transferred on to the clients by the
financial institutions, especially when the limited competition in the bank
sector is taken into account.
If a progressive salaries tax is considered the French “Taxe sur les salaires”
could be used as a model and for a linear tax the Danish “Lønsumsavgift”
could be considered as an option. The Danish law could also be considered
when contemplating a linear financial activities tax (the Danish
“Lønsumsavgift” utilises a salaries tax for e.g. the financial sector, but
utilises an activities tax for some other sectors). (Less) - Abstract (Swedish)
- Denna uppsatts behandlar ämnet finansskatter. Genom att studera olika
finansskatter, för att sedan analysera och jämföra dem, så återges ett antal
olika skatter, och fördelar och nackdelar med de olika skattemodellerna lyfts
fram. De skatter som har studerats är finansiell aktivitetsskatt, löneskatt,
kapitalskatt och transaktionsskatt.
Vid en analys så framstår aktivitetsskatt och löneskatt som gångbara
alternativ, då konsekvenserna blir mindre jämfört med en transaktionsskatt.
Av de två skatterna är aktivitetsskatten att föredra ur ett ekonomiskt
perspektiv. Det råder dock en betydande risk att skattebördan övervältras på
de finansiella institutionernas kunder, och detta särskilt om man tar den
begränsade konkurrensen inom... (More) - Denna uppsatts behandlar ämnet finansskatter. Genom att studera olika
finansskatter, för att sedan analysera och jämföra dem, så återges ett antal
olika skatter, och fördelar och nackdelar med de olika skattemodellerna lyfts
fram. De skatter som har studerats är finansiell aktivitetsskatt, löneskatt,
kapitalskatt och transaktionsskatt.
Vid en analys så framstår aktivitetsskatt och löneskatt som gångbara
alternativ, då konsekvenserna blir mindre jämfört med en transaktionsskatt.
Av de två skatterna är aktivitetsskatten att föredra ur ett ekonomiskt
perspektiv. Det råder dock en betydande risk att skattebördan övervältras på
de finansiella institutionernas kunder, och detta särskilt om man tar den
begränsade konkurrensen inom banksektorn i beaktande.
Om man överväger en progressiv löneskatt så skulle den franska ”Taxe sur
les salaires” kunna utgöra en utgångspunkt och för en linjär skatt är den
danska lønsumsavgiften ett alternativ. Den danska lagstiftningen skulle
också kunna tas i beaktning om man bestämmer sig för en linjär
aktivitetsskatt (då man inom ramen för lønsumsavgiften tillämpar en
löneskatt eller en aktivitetsskatt beroende på vilket område som företaget är
verksamt inom). (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8888258
- author
- Almroth, Martin LU
- supervisor
- organization
- alternative title
- Financial Taxes - A Comparative Study
- course
- JURM02 20161
- year
- 2016
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- komparativ rätt, skatterätt, finansskatt
- language
- Swedish
- id
- 8888258
- date added to LUP
- 2016-08-31 15:10:35
- date last changed
- 2016-08-31 15:10:35
@misc{8888258,
abstract = {{This thesis treats the subject of financial taxes. By the study of different
financial taxes, and the analysis and the comparison of them, this paper is
giving example of a range of financial taxes and presenting some of the
benefits and disadvantages of each tax. The taxes included are: capital tax,
financial activities tax, financial transfer tax, and salaries tax.
When analysed, the financial activities tax and the salaries tax seems like
viable options and the ramifications are less when compared to the transfer
tax. The most preferable option of the two taxes (from an economic
viewpoint) is the financial activities tax. There is however a considerable
risk that the burden of the tax could be transferred on to the clients by the
financial institutions, especially when the limited competition in the bank
sector is taken into account.
If a progressive salaries tax is considered the French “Taxe sur les salaires”
could be used as a model and for a linear tax the Danish “Lønsumsavgift”
could be considered as an option. The Danish law could also be considered
when contemplating a linear financial activities tax (the Danish
“Lønsumsavgift” utilises a salaries tax for e.g. the financial sector, but
utilises an activities tax for some other sectors).}},
author = {{Almroth, Martin}},
language = {{swe}},
note = {{Student Paper}},
title = {{Finansskatter - en komparativ studie}},
year = {{2016}},
}