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Vilken betydelse har inkomstskatter för ekonomiska beteenden? Hur påverkas ekonomiska beteenden av en skatteomläggning? Denna avhandling söker ge svar på båda dessa frågor. Den handlar främst om skattefusk och sparande. Den svenska inkomstbeskattningen ändras varje år. Ofta är det fråga om små ändringar. Ibland genomförs större ändringar – en skatteomläggning. En sådan genomfördes 1983-1985. I huvudsak innebar den sänkta marginalskatter och reducerade skattmässiga värden av avdrag. Skatteomläggningen har det uttalande syftet att stimulera sparande och arbete samt att bekämpa skattefusk, spekulation och inflation. Genom analyser av offentlig statistik och data från fyra intervjuundersökningar, genomförda 1982 - 1984, ger boken svar på mer specifika frågor som: Varför skattefuskar folk? Vilken roll spelar inkomstskatterna? Finns det olika typer av sparande som skiljer sig åt vad gäller sparbeteenden och reaktioner på sparstimulerande och andra ekonomiska åtgärder? Hur utvecklades inkomstskatterna, inkomsterna och det aggregerade hushållssparandet fram till och under 1982 års skatteomläggning? Hur utvecklades skattefusket, sparandet, andra ekonomiska beteenden och ekonomiska attityder under skatteomläggningens första hälft? Boken visar hur ekonomiska och psykologiska teorier och metoder kan kombineras för att besvara frågor som de ovan. I boken presenteras ett rikhaltigt såväl teoretisk som empiriskt material. Detta kan användas för att diskutera och bedöma tänkbara konsekvenser av kommande skatteomläggningar, andra ekonomisk-politiska åtgärder och åtgärder som t ex banker vidtar. Boken är av intresse både för praktiker och teoretiskt intresserade personer. / <p>Diss. Stockholm : Handelshögskolan, 1991</p>

Although saving plays an important role in our everyday lives, including the lives of children, we know little about how this capacity develops, including the factors affecting it and the most effective means to measure it. This study examines the impact of age, a verbal prompt to save, and how internal (children’s inhibitory control, impulsivity, attentional focus) and external factors (household income, parents’ level of education, parents’ saving practices with their child, and parents’ beliefs about the importance of saving) influence both children’s saving in a novel laboratory saving task and parent-reported saving. 187 children between 3 to 7 years of age participated in this study. In the laboratory saving task, which was based on the saving task by Metcalf and Atance (2011), children received tokens that they could exchange for a less desirable reward now, or save for a highly desirable reward three minutes later. Children were assigned to either the “prompt” or baseline condition. Children in the baseline condition only received basic instructions for completing the task, whereas children in the prompt condition received the additional reminder, before beginning the task, that they could save if they wanted to. Parent-reported saving was assessed with a questionnaire, asking parents about their child’s saving at home. The internal and external factors were also measured using questionnaires completed by parents. Results show that assigned condition was associated with whether or not children saved (“saving status”), and that higher inhibitory control and parents’ saving practices predicted increased parent-reported saving. These results show that internal and external factors impact children’s saving behaviour and provides a new paradigm for assessing saving in young children. Implications for future research and limitations are discussed.

Recent work in the area of retail financial services marketing almost invariably cite the deregulation of national and international financial markets as a major reason as to why financial institutions have a need for better knowledge of their customers' behaviors and needs. Among the most sought-after information are better ways to segment and target the market, that is, how do groups of households behave with regards to their savings and investments, why do they behave in certain ways, how can we reach them and how do they respond to marketing activities? In this thesis we will attempt to shed light on some salient aspects of the first two of these four questions.Three of the papers in this volume are based on the segmentation of the market for retail financial services based on different financial strategies, as expressed in households' portfolio choices. In the first two papers, such behavioral segmentation is carried out on data from samples of Swedish and Dutch households. Issues concerning the stability of segmentation over time are also highlighted. The third paper is also focused on the concept of heterogeneity, but this time as expressed by different agents within the individual household, the question being whether the marketing researcher needs to collect data from both spouses in family households. In the fourth paper behavioral segments are used as domains to examine differences in human intertemporal discounting. / Diss. Stockholm : Handelshögsk.

An aging Swedish population is putting an increased pressure on the Swedish pension system. To address this, the Swedish pension system was reformed in the late 1990s. This reformation resulted in an increased individual responsibility for pension investments among the Swedish population. The individual responsibility has shown to be challenging for many since they feel a great uncertainty in this area. Adding to the notion that the Swedish population is aging; young Swedes are also entering the working life later than before, without planning to retire later than the current seniors. This will implicate that a smaller part of the retirement payments will come from the national public pension, making the individual's pension planning more important. This means that the role of occupational pension and private savings has and will grow in importance years to come.Even so, private pension savings among young people is decreasing. Young people born between 1980 and 2000, often denoted Millennials (also called Generation Y) in literature, are an interesting cohort to research, since they will be the first generation to experience the full impact of the new Swedish pension system. Recent studies indicate that this generation has low interest for pension planning and that they find information about pensions hard to understand. The study will, therefore, investigate how Swedish Millennials could become better informed, engaged and active in their pension planning.The study was conducted through interviews with five representatives from the Swedish pension industry and a survey with 146 Swedish Millennials.Findings indicated that the Millennials’ current attitudes towards pension have a negative impact on their pension planning behaviour. It has been concluded that Millennials engagement to pension planning can be strengthened by improving four factors: Relevance, Content, Channels and Motivation

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset composition of high net worth individuals who have achieved financial independence. To achieve the aim of this study, it was first necessary to define net worth and to develop a theoretical framework of the assets and liabilities included in the measurement of an individual’s net worth and how these assets and liabilities should be valued. A definition of high net worth individuals was then formulated. Secondly, the factors influencing the asset composition of high net worth individuals, as well as selected demographic factors that influence net worth, were investigated. Finally, following a quantitative approach, data collected from the liquidation and distribution accounts of deceased individuals were analysed according to the developed framework. The results of this study suggest that are indeed differences in the contribution of the different asset types when measured using the mean, relative contribution and importance of the asset class in comparison with total assets. Further analysis revealed that the richest individuals included in the survey invested more in shares than the other groups for whom immovable property was the primary asset. Based on the analysis of selected demographic factors, the findings indicated that for many of the dependent variables, the asset used most by respondents in that group was not the same asset that made the highest contribution to the net worth of the individuals in the group. / Business Management / M. Com. (Accounting)

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset composition of high net worth individuals who have achieved financial independence. To achieve the aim of this study, it was first necessary to define net worth and to develop a theoretical framework of the assets and liabilities included in the measurement of an individual’s net worth and how these assets and liabilities should be valued. A definition of high net worth individuals was then formulated. Secondly, the factors influencing the asset composition of high net worth individuals, as well as selected demographic factors that influence net worth, were investigated. Finally, following a quantitative approach, data collected from the liquidation and distribution accounts of deceased individuals were analysed according to the developed framework. The results of this study suggest that are indeed differences in the contribution of the different asset types when measured using the mean, relative contribution and importance of the asset class in comparison with total assets. Further analysis revealed that the richest individuals included in the survey invested more in shares than the other groups for whom immovable property was the primary asset. Based on the analysis of selected demographic factors, the findings indicated that for many of the dependent variables, the asset used most by respondents in that group was not the same asset that made the highest contribution to the net worth of the individuals in the group. / Taxation / M. Com. (Accounting)