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Skatterna, företagandet och tillväxten

Author

Listed:
  • Du Rietz, Gunnar

    (The Ratio Institute)

  • Johansson, Dan

    () (The Ratio Institute)

Abstract

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.

Suggested Citation

  • Du Rietz, Gunnar & Johansson, Dan, 2003. "Skatterna, företagandet och tillväxten," Ratio Working Papers 20, The Ratio Institute.
  • Handle: RePEc:hhs:ratioi:0020
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    More about this item

    Keywords

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

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm

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