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Record
Title
Equal taxation as a basis for classifying financial instruments as debt or equity - a Swedish case study
Type
Journal Article
Publ. year
2015
Author/s
Hilling, Axel; Vilhelmsson, Anders
Department/s
Knut Wicksell Centre for Financial Studies-lup-obsolete; Lund Tax Academy; Department of Business Law; Department of Business Administration
In LUP since
2016-04-01
Downloads

Total This Year This Month
360 5 0
Downloads per country

Germany 133 (37%)
France 50 (14%)
Sweden 32 (9%)
United States of America 32 (9%)
China 23 (6%)
Russian Federation 8 (2%)
United Kingdom of Great Britain and Northern Ireland 7 (2%)
Czechia 7 (2%)
Australia 5 (1%)
Singapore 5 (1%)
Denmark 5 (1%)
Unknown 4 (1%)
Iran 4 (1%)
Hong Kong (China) 4 (1%)
Brazil 3 (1%)
Canada 3 (1%)
India 3 (1%)
Romania 2 (1%)
Spain 2 (1%)
Netherlands (Kingdom of the) 2 (1%)
Malaysia 2 (1%)
Saudi Arabia 2 (1%)
Belgium 2 (1%)
Hungary 2 (1%)
Luxembourg 2 (1%)
Indonesia 2 (1%)
Lithuania 1 (0%)
Iraq 1 (0%)
Switzerland 1 (0%)
Norway 1 (0%)
United Arab Emirates 1 (0%)
Japan 1 (0%)
Nicaragua 1 (0%)
Italy 1 (0%)
Colombia 1 (0%)
Armenia 1 (0%)
Turkiye 1 (0%)
Peru 1 (0%)
Bulgaria 1 (0%)
South Korea 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

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Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Thu Jul 17 08:37:11 2025