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Kapitalskatterna och den kreativa förstörelsen

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    Abstract

    Medan arbetsskatternas utveckling över tiden tidigare studerats har få ekonomer beräknat kapitalskatternas utveckling och lönsamheten av att äga aktier eller att driva småföretag och genom successionen kunna behålla dessa i familjens ägo. I denna uppsats beräknas kapitalskattekilar, effektiva skattesatser, realavkastning efter skatt samt arvsskatt för ett typfamiljeföretag samtliga år under perioden 1970-2002. Studien visar att kapitalskatterna de flesta år dragit in över 80 procent av den reala kapitalavkastningen. Det stora undantaget är 1994 när den borgerliga regeringen slopade dubbelbeskattningen av utdelad vinst och förmögenhetsskatten på arbetande kapital och drygt halverade reavinstskatten. Det har under största delen av perioden varit helt olönsamt att driva familjeföretagande utom för verksamheter med exceptionell lönsamhet före skatt. I och med tillkomsten av fåmansföretagsreglerna 1991 har utvecklingen för framgångsrika entreprenörer försvårats genom att de beskattas hårdare än vanliga aktieägare.

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    Bibliographic Info

    Paper provided by The Ratio Institute in its series Ratio Working Papers with number 5.

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    Length: 22 pages
    Date of creation: 23 Sep 2002
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    Publication status: Published in Den svenska tillväxtskolan. Om den ekonomiska utvecklingens kreativa förstörelse, Johansson, Dan, Karlson, Nils (eds.), 2002, chapter 10, Ratio.
    Handle: RePEc:hhs:ratioi:0005

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    Related research

    Keywords: Business taxes; small firm growth; shareholder; inheritance taxes; effective tax rate; tax wedge; real rate of return;

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