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Skatterna, företagandet och tillväxten

Listed author(s):
  • Du Rietz, Gunnar

    (The Ratio Institute)

  • Johansson, Dan


    (The Ratio Institute)

I artikeln studeras de samlade skatteeffekterna på lönsamheten för en entreprenör av att äga och driva, samt ärva, ett företag under perioden 1970-2002. De totala skatteeffekterna har gjort det olönsamt att äga och driva ett entreprenörslett företag under en stor del av perioden. Under lång tid har skatteeffekterna också varit av konfiskatorisk karaktär vid generationsskiften. Vi ser skattesystemets kraftigt negativa effekter på lönsamheten av att äga, driva och ärva ett entreprenörslett företag som en huvudförklaring till bristen på nya, små och snabbt växande företag i Sverige och därmed också som en huvudorsak till den låga svenska ekonomiska tillväxten.

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Paper provided by The Ratio Institute in its series Ratio Working Papers with number 20.

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Length: 19 pages
Date of creation: 18 Feb 2003
Publication status: Published in Ekonomiska Samfundets Tidskrift, 2003, pages 75-86.
Handle: RePEc:hhs:ratioi:0020
Contact details of provider: Postal:
The Ratio Institute, P.O. Box 5095, SE-102 42 Stockholm, Sweden

Phone: 08-441 59 00
Fax: 08-441 59 29
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