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Capital taxation and investment behaviour: A study of how the introduction of ISK taxation in Sweden has affected households’ investments
Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
2018 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The aim with this essay is to research how changes in marginal taxation of capital, changes households’ investment behaviour. To be able to do so, the introduction of investment savings accounts, or ISK, in Sweden will be studied. This since the ISK can be considered a tax-subsidised investment form, and as such could provide insight of how the households change their investment patterns when their marginal tax of capital is reduced. To be able to assess whether this was in fact the case, the method difference-in-difference will be used. Due to many similarities in tax systems, Denmark is chosen as a reference group, to the treatment group Sweden. The result from the two difference-in-differences shows that the ISK taxation had increased the total value of the households’ stock ownership, but that no significant change in the number of private stock owners could be observed.

Place, publisher, year, edition, pages
2018. , p. 39
Keywords [en]
Marginal capital taxation, ISK
National Category
Economics
Identifiers
URN: urn:nbn:se:lnu:diva-76115OAI: oai:DiVA.org:lnu-76115DiVA, id: diva2:1220323
Subject / course
Economics
Educational program
The Economics Programme, 180 credits
Supervisors
Examiners
Available from: 2018-06-19 Created: 2018-06-18 Last updated: 2018-06-19Bibliographically approved

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Department of Economics and Statistics
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf