Ett neutralt bolagsskattesystem

Skatteplanering genom så kallade räntesnurror har skapat snedvridningar inom bolagssektorn där företag med stora räntekostnader har kunnat minska den beskattningsbara vinsten genom avdrag. Avsaknaden av en tydlig reglering medförde att Skatteverket lade fram en promemoria år 2008 med förslag om en särskild reglering med begränsning av ränteavdrag som främst motiverades av skatteskäl. Ränteavdragsbegränsningsreglerna blev ett faktum och trädde i kraft år 2009 samt reviderades år 2013. Syftet med reglerna kan till viss del anses uppfyllt genom att rent skattemotiverade upplägg inte längre ger rätt till avdrag. Det finns emellertid fortfarande risk för snedvridningar inom bolagssektorn till följd av att lånefinansierade företag får en lägre skattekostnad genom avdragsgilla räntekostnader och gynnas framför företag som väljer att finansiera med eget kapital. Lagstiftaren strävar efter neutralitet i skattesystemet och den asymmetri som finns mellan lånat och eget kapital riskerar att påverka företagens ekonomiska val. Den nuvarande regleringen gynnar företag med höga skulder medan lågbelånade företag med hög soliditet i realiteten får en högre skattekostnad. För att skapa ett neutralt bolagsskattesystem har regeringen tillsatt en Företagsskattekommitté som nyligen presenterat två förslag till lösning av rådande asymmetri: huvudförslaget och alternativförslaget. Syftet med denna studie är främst att redogöra för förslagen med fokus på huvudförslaget samt analysera lämpligheten av ett sådant nytt neutralt bolagsskattesystem. Studien har genomförts enligt en rättsdogmatisk metod för att utreda gällande rätt med ett de lege ferenda perspektiv för att utreda konsekvenserna av att förslaget blir verklighet. Huvudförslaget är troligtvis det som kommer att ligga till grund för eventuell lagstiftning och därför det som till övervägande del kommer att behandlas i detta arbete. Enligt förslaget ska ränteavdrag helt slopas för företag med ett negativt finansnetto. Vidare ska ett finansieringsavdrag införas som tillåter ett avdrag på 25 % av det skattemässiga resultatet, vilket medför en indirekt skattesänkning med 5,5 % motsvarande en skattesats på 16,5 %. Nuvarande ränteavdragsbegränsningsregler kan således slopas och skatteplanering med ränteavdrag är inte längre möjlig. Samtidigt försvinner snedvridningen som asymmetrin mellan lånat och eget kapital ger upphov till. Alternativförslaget innebär i likhet med huvudförslaget att finansiella kostnader som motsvaras av finansiella intäkter är avdragsgilla, därutöver får även ett avdrag göras med högst 20 % av företagets rörelseresultat. Samtidigt införs en bolagsskattesänkning med 3,5 % motsvarande en skattesats på 18,5 % istället för ett finansieringsavdrag. Alternativförslaget medför således inget fullständigt ränteavdragsförbud och ränteavdragsbegränsningsregler behöver finnas kvar. Huvudförslaget har fördelar jämfört med nuvarande reglering vid en teoretisk genomgång av underlaget. Samtidigt finns det oklarheter och det är inte säkert hur den föreslagna skattereformen kommer att påverka bolagssektorn i realiteten. Att räntekostnader är avdragsgilla utgör en grundläggande princip i dagens skattesystem och flera branscher har byggt upp sin verksamhet under förutsättning att rådande reglering ska gälla. Exempelvis blir lånefinansiering ofta nödvändigt för företag inom fastighetsbranschen. Vissa investeringar som nyproduktion av fastigheter kommer troligtvis inte att genomföras när kapitalkostnaden ökar genom skattehöjningen och avkastningskravet kan inte längre uppfyllas. Ur ett samhällsperspektiv kan det medföra negativa konsekvenser där vissa företag försätts i konkurs om bostadsproduktionen minskar samtidigt som behovet av nya bostäder ökar. Företagsskattekommittén motiverar förslaget av neutralitetsskäl och av att den nuvarande regleringen leder till en snedvridning ur konkurrenshänseende. Motiven har klargjorts, samtidigt kan lämpligheten ifrågasättas då förutsättningarna förändras under en kort övergångsperiod och medför oönskade samhälleliga effekter. En alternativ modell kan därför vara motiverad med lättnadsregler som beviljar avdrag under vissa förutsättningar. För att avgöra huvudförslagets lämplighet i förhållande till ränteavdragsbegränsningsreglerna är ett komparativt inslag motiverat. Skatteplanering med så kallade räntesnurror är inget renodlat svenskt fenomen och har varit ett problem i länder vars lagstiftning tillåter avdrag för räntor. En komparativ studie har därför gjorts med fokus på den tyska regleringen för att undersöka hur den har hanterat problematiken. Även om skattepolitiken är en nationell angelägenhet, har flera europeiska länder haft problem med att vinster flyttats till lågskattejurisdiktioner för att undvika beskattning, och en internationell modell för att hantera räntesnurror kan bli aktuell.Tax planning through interest deduction has created inequality on the market where companies with high interest cost have been able to reduce the taxable income through interest deduction. The lack of a clear regulation resulted in a memorandum from the Swedish Tax Authority presented in 2008 with the suggestion of a certain regulation with limitations regarding the possibility of interest deduction motivated by tax purposes. The current Swedish regulation regarding limitation of the interest deduction entered into force in 2009 and was adjusted in 2013. The purpose of the regulation is partly fulfilled where transactions motivated by tax planning purposes do not permit interest deduction. Hence there is still a chance for inequality in the market where debt financed companies have a lower tax cost because of the interest deduction and are privileged compared to companies financed by equity. The legislator tries to achieve neutrality in the tax system and the current asymmetry between debt and equity tends to influence the financial decisions of the companies. The current regulation favour companies with high debts while companies with reduced debt and high financial strength in reality get a higher tax cost. In order to achieve a neutral tax system the government has appointed a committee which recently presented two suggestions to remove the current asymmetric: the main suggestion and the alternative suggestion. The purpose of this essay is to give an account of the suggestions with focus on the main suggestion and analyse the adequacy of a new neutral tax system. The essay has been accomplished through a legal method in order to present the rule of law with a de lege ferenda perspective to clarify the potential consequences if the suggestion becomes reality. The main suggestion is probably the foundation of a potential new framework and the suggestion mainly considered in this essay. According to the suggestion interest deduction should no longer be possible for companies with negative net interest income. Furthermore a finance deduction should be implemented which allows a deduction of the taxable income with 25 %, similar to an indirect tax deduction of 5,5 % comparable to a tax rate of 16,5 %. The current Swedish regulation regarding limitation of the interest deduction can be replaced and tax planning through interest deduction is no longer possible at the same time as the inequity caused by the asymmetry between debt and equity is reduced. The alternative suggestion implies in accordance with the main suggestion that financial costs equal to financial incomes are deductible, besides that deduction is allowed with 20 % of the company’s business result. At the same time a tax reduction of 3,5 % is implemented comparable to a tax rate of 18,5 % instead of the finance deduction presented in the main suggestion. The alternative suggestion does not imply an interest deduction prohibition and the current Swedish regulation regarding limitation in the interest deduction has to be kept. The main suggestion has advantages compared to the current regulation after a theoretical view of the material. At the same time there are uncertainties and it is not clear how the proposed tax reform is actually going to affect the market in reality. It is a fundamental principle in today’s tax system that interest costs are deductible and many industries have built up their business under the current conditions. For example is debt financing usually necessary for companies within the real estate industry. Certain investments including new production of real estate are probably impossible to finance if the capital cost increases through a higher tax cost and the required rate of return can not be met. There can be negative consequences from a community perspective where certain companies are forced into bankruptcy if the new production of real estate decreases at the same time as the request of new real estate from the public increases. The committee has motivated the suggestion on neutral grounds and the current regulation creates inequality from a competition point of view. The incentives have been clarified, at the same time the adequacy of the changed conditions under a limited period of time can be put into question. It is therefore possible to argue for an alternative model where certain exceptions can be motivated under certain conditions. In order to determine the expediency of the main suggestion in relation to the current regulation regarding limitation of the interest deduction, a comparative perspective is motivated. Tax planning through interest deduction is not a Swedish phenomenon and has been an issue in countries whose regulation allows interest deduction. A comparative research has therefore been presented with focus on the German regulation in order to determine how they have handled the situation. Even if the fiscal policy is a national interest, many European countries have had an issue with tax planning where profits have been moved to low tax jurisdictions in order to avoid taxation. It could therefore be relevant with an international model to handle the situation with tax planning through interest deduction

Användares upplevelse av ett system för distansutbildning - Med fokus på lärare, administratör och projektledare, som använder sig av lärportalen Live@Lund

Uppsatsen berör systemacceptans och hur användare upplever ett system. För att få en fördjupning i vår undersökning går vi in på hur användare tar emot förändringar och innovation, vilket visar sig vara svårt enligt våra resultat. Vi har samlat in empiriskt material med hjälp av att föra kvalitativa intervjuer med lärare, en administratör och projektledare som använder sig av lärportalen Live@Lund. Det empiriska materialet har varit till grund för vår analys och vi har med hjälp av undersökningen kommit fram till att kunskap kring andra lärplattformar har betydelse för systemacceptans, dvs. känner användare till andra system för distansutbildning ställs högre krav på de system som användarna använder sig av i dagsläget. Studien resulterar i att användare vill ha ett system som är enkelt och användarvänligt, dvs. för många funktioner i ett system uppskattas inte av användarna. Det råder därför inget tvivel om att sätta användarna i fokus för att ett system ska uppskattas

Sickness Absence Due to Otoaudiological Diagnoses and Risk of Disability Pension: A Nationwide Swedish Prospective Cohort Study

Background: Hearing difficulties are a large public health problem. Knowledge is scarce regarding risk of disability pension among people who have been sickness absent due to these difficulties. Methods: A cohort including all 4,687,756 individuals living in Sweden in 2005, aged 20–64, and not on disability or old-age pension, was followed through 2009. Incidence rate ratios (RR) of disability pension with 95 % confidence intervals (CI) were estimated using Cox proportional hazard models. Results: In multivariable models, individuals who had a sick-leave spell due to otoaudiological diagnoses in 2005 had a 1.52fold (95 % CI: 1.43–1.62) increased risk of being granted a disability pension compared to individuals on sick leave due to other diagnoses. Hearing and tinnitus sick-leave diagnoses were associated with risk of disability pension: RR 3.38, 95 % CI: 3.04–3.75, and 3.30, 95 % CI: 2.95–3.68, respectively. No association was observed between sick leave due to vertigo diagnoses and disability pension whereas otological diagnoses and no sick leave were inversely associated with risk of disability pension compared to non-otoaudiological sick-leave diagnoses. Sick leave due to otoaudiological diagnoses was positively associated with risk of disability pension due to otoaudiological diagnoses and sick leave due to a tinnitus diagnosis was also associated with risk of disability pension due to mental diagnoses. The risk of disability pension among individuals with hearing or tinnitus sick-leave diagnoses was highest in the age group 35–44. Moreover, men had a slightl

Analysis of the mechanical impedance of bone-anchored hearing aids

Some patients who need hearing aids are unable to use an apparatus which transmits the sound via the external ear canal and have to use a bone conduction hearing aid. The bone vibration transducer of this aid is applied to the skin over the mastoid process and the sound is transmitted via the soft tissue and bone to the cochlea. The pressure needed to apply the transducer often gives the patient discomfort and the damping effect of the soft tissue gives poor quality of the sound transmitted. Advances in the ability to permanently implant foreign material in the body and perform permanent skin penetration has made it possible to develop a bone-anchored hearing aid. Fourteen patients have been equipped with such hearing aids. To be able to give these patients the best hearing aid, a new transducer has to be constructed to match the new situation. The impedance of the bone-anchored titaniumscrew/skull has been studied and the resistance and reactance of the mechanical impedance have been measured. The influence of a damping soft tissue layer over the bone has been analyzed. The difference between the impedance of the skull and the impedance of the soft tissue + skull was in the order of 10 to 25 dB depending on the frequency

A Longitudinal Study of Peripheral and Central Auditory Function in Alzheimer’s Disease and in Mild Cognitive Impairment

Background/Aim: Central auditory processing disorder (CAPD) might precede the onset of Alzheimer’s disease (AD). A method of evaluating CAPD is the dichotic digits test (DDT). The aim was to address this in a longitudinal setting. Methods: A total of 136 individuals were assessed with peripheral and central hearing tests at baseline and at 5-year follow-up. Results: Subjects with AD showed a significant decline in DDT scores of the right ear from baseline to follow-up. The other groups retained high DDT scores. Peripheral auditory function declined as expected according to age. Conclusions: Our study indicates that DDT performance reflects an ongoing process resulting in dementia

Time course of tinnitus development following noise exposure in mice

Gap‐induced prepulse inhibition of acoustic startle (GPIAS) has been used in rats and mice to study the problem of tinnitus. The current study demonstrates that similar methods can be used to study the temporal development of tinnitus over time in middle‐aged mice. Six‐month‐old mice on a mixed C57Bl6 × 129 background were anesthetized with isoflurane and exposed to unilateral noise (n = 15), or sham exposure for controls (n = 8), for 1 hr (16‐kHz octave band signal, 116‐dB SPL). Tinnitus was tested in eight different sound frequency bands before and at postexposure time points of 1, 3–4, 7, 14, 21, and 30 days and monthly thereafter until 7 months postexposure. Noise‐exposed mice displayed a number of changes in GPIAS consistent with the presence of hyperacusis and tinnitus. Noise exposure was associated with acute tinnitus measured 1 day later at several frequencies at and above the exposure frequency center. Consistent, chronic tinnitus then emerged in the 24‐kHz range. Several time points following noise exposure suggested evidence of hyperacusis, often followed temporally by the development of deficits in GPIAS (reflecting tinnitus). Temporal development of these changes following noise exposure are discussed in the context of the interactions among aging, noise exposure, and the associated neurochemical changes that occur at early stages of auditory processing. © 2012 Wiley Periodicals, Inc.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/91367/1/22827_ftp.pd

Addition to inhaled corticosteroids of long-acting beta2-agonists versus anti-leukotrienes for chronic asthma

Asthma patients who continue to experience symptoms despite being on regular inhaled corticosteroids (ICS) represent a management challenge. Long-acting beta2-agonists (LABA) or anti-leukotrienes (LTRA) are two treatment options that could be considered as add-on therapy to ICS.ObjectivesWe compared the efficacy and safety profile of adding either daily LABA or LTRA in adults and children with asthma who remain symptomatic on ICS.Search strategyWe searched the Cochrane Airways Group Specialised Register (up to and including March 2010). We consulted reference lists of all included studies and contacted authors and pharmaceutical manufacturers for other published or unpublished studies.Selection criteriaWe included randomised controlled trials (RCTs) conducted in adults or children with recurrent asthma that was treated with ICS and where a fixed dose of a long-acting beta2-agonist or leukotriene agent was added for a minimum of 28 days.Data collection and analysisTwo authors independently assessed the risk of bias of included studies and extracted data. We sought unpublished data and further details of study design, where necessary.Main resultsWe included 17 RCTs (7032 participants), of which 16 recruited adults and adolescents (6850) and one recruited children aged 6 to 17 years (182). Participants demonstrated substantial reversibility to short-acting beta-agonist at baseline. The studies were at a low risk of bias. The risk of exacerbations requiring systemic corticosteroids was lower with the combination of LABA and ICS compared with LTRA and ICS, from 11% to 9% (RR 0.83, 95% CI 0.71 to 0.97; six studies, 5571 adults). The number needed to treat (NNT) with LABA compared to LTRA to prevent one exacerbation over 48 weeks was 38 (95% CI 22 to 244). The choice of LTRA did not significantly affect the results. The effect appeared stronger in the trials using a single device to administer ICS and LABA compared to those using two devices. In the absence of data from the paediatric trial and the clinical homogeneity of studies, we could not perform subgroup analyses. The addition to ICS of LABA compared to LTRA was associated with a statistically greater improvement from baseline in several of the secondary outcomes, including lung function, functional status measures and quality of life. Serious adverse events were more common with LABA than LTRA, although the estimate was imprecise (RR 1.35, 95% CI 1.00 to 1.82), and the NNT to harm for one additional patient to suffer a serious adverse event on LABA over 48 weeks was 78 (95% CI 33 to infinity). The risk of withdrawal for any reason in adults was significantly lower with LABA and ICS compared to LTRA and ICS (RR 0.84, 95% CI 0.74 to 0.96).Authors' conclusionsIn adults with asthma that is inadequately controlled on low doses of inhaled steroids and showing significant reversibility with beta2-agonists, LABA is superior to LTRA in reducing oral steroid treated exacerbations. Differences favouring LABA in lung function, functional status and quality of life scores are generally modest. There is some evidence of increased risk of SAEs with LABA. The findings support the use of a single inhaler for the delivery of LABA and inhaled corticosteroids. We are unable to draw conclusions about which treatment is better as add-on therapy for children.PLAIN LANGUAGE SUMMARYWhat are the effects of long-acting beta2-agonists compared with anti-leukotrienes when added to inhaled steroids?People who continue to experience asthma symptoms despite regularly taking inhaled corticosteroids are a challenge for management. It is not clear whether the addition of a long-acting beta2-agonist (LABA) such as formoterol or salmeterol would provide more benefit in comparison with an oral anti-leukotriene agent (LTRA), for example zafirlukast or montelukast.Seventeen trials (16 in adults and one in children) were included in this review and were of good quality. We found that the addition of a LABA provides significantly greater protection against exacerbations requiring oral steroids when compared with a LTRA for adults. Based on the results of our analyses, approximately 38 adults (with a range of between 22 and 244) would need to be treated with a LABA rather than a LTRA for 48 weeks to prevent one experiencing an exacerbation needing a course of oral steroids. The trial on children did not contribute data on the main outcome and therefore we could not draw any conclusions for children.LABAs also led to a greater improvement in lung function, improvement in symptoms, use of rescue medication, quality of life and symptoms compared to the use of LTRAs. The magnitude of the improvements was modest. Serious adverse events were more frequent with LABA than with LTRAs although this result was imprecise. Based on our analyses, around 78 people would need to be treated for 48 weeks with a LABA rather than a LTRA for one of them to experience a serious adverse event. However, due to the lack of precision around our result, the true number could be between 33 and infinity. There are currently insufficient data to draw any conclusions about the effects of these drugs in children

Reduced object related negativity response indicates impaired auditory scene analysis in adults with autistic spectrum disorder

Auditory Scene Analysis provides a useful framework for understanding atypical auditory perception in autism. Specifically, a failure to segregate the incoming acoustic energy into distinct auditory objects might explain the aversive reaction autistic individuals have to certain auditory stimuli or environments. Previous research with non-autistic participants has demonstrated the presence of an Object Related Negativity (ORN) in the auditory event related potential that indexes pre-attentive processes associated with auditory scene analysis. Also evident is a later P400 component that is attention dependent and thought to be related to decision-making about auditory objects. We sought to determine whether there are differences between individuals with and without autism in the levels of processing indexed by these components. Electroencephalography (EEG) was used to measure brain responses from a group of 16 autistic adults, and 16 age- and verbal-IQ-matched typically-developing adults. Auditory responses were elicited using lateralized dichotic pitch stimuli in which inter-aural timing differences create the illusory perception of a pitch that is spatially separated from a carrier noise stimulus. As in previous studies, control participants produced an ORN in response to the pitch stimuli. However, this component was significantly reduced in the participants with autism. In contrast, processing differences were not observed between the groups at the attention-dependent level (P400). These findings suggest that autistic individuals have difficulty segregating auditory stimuli into distinct auditory objects, and that this difficulty arises at an early pre-attentive level of processing