About this article
Article Category: Article
Published Online: Nov 06, 2017
Page range: 108 - 120
Received: Aug 28, 2017
Accepted: Sep 25, 2017
DOI: https://doi.org/10.1515/ntaxj-2017-0008
© 2017 A. Hilling.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Value estimates for shareholding partners and non-shareholding partners.
| 1) Shareholding | 2) Non-shareholding | 1)-2), | Shareholding | |
|---|---|---|---|---|
| partner | partner | the share | non-partner | |
| 62.40 | 34.35 | 28.05 | 0.00 | |
| 62.40 | 34.35 | 28.05 | 0.00 | |
| 62.40 | 34.35 | 28.05 | 0.00 | |
| 62.40 | 34.35 | 28.05 | 0.00 | |
| 62.40 | 34.35 | 28.05 | 0.00 | |
Comparison of marginal income taxed as work income at 55%, as work income at 30% and as capital income.
| Taxed as income from work (55% marginal tax) | Taxed as income from work (30% marginal tax) | Taxed as income from capital | ||
|---|---|---|---|---|
| Business income | 100,0 SEK | 100,0 SEK | Business income | 100,0 SEK |
| Payroll tax (31%) | −23,7 SEK | −23,7 SEK | Corporate tax (22%) | −22,0 SEK |
| Marginal tax | −42,0 SEK | −22,9 SEK | Tax on dividends | −15,6 SEK |
| (20%) | ||||
| Disposable income | 34,4 SEK | 53,4 SEK | Disposable income | 62,4 SEK |
| Tax | 65,6 SEK | 46,6 SEK | Tax | 37,6 SEK |
| Tax as proportion of | 66% | 47% | Tax as proportion of | 38% |
| income | income |