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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

means to acquire a substantial ownership share should be perceived as largely substitutable wage earners. Similarly, it remains a widely held view that the only real risk takers, and, therefore, the only legitimate residual claimants, are those who contribute financial resources to the venture. However, this view is conceptually misguided. Arguably, the greatest risk is taken by those persons who spend the most critical years of their careers and risk their human capital in new risky ventures with a high expected rate of return. Their opportunity cost tends to be

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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

purpose of the company was to exploit the player’s image and to expand the businesses even after the actual career. The arrangement would also clarify the source taxation for the prize money from different countries. In addition to the prize money from the games, the player had received sponsorship income. The purpose was to recruit and employ, at least part-time, a golf coach, a physical trainer, and a caddie. In addition, the company would pay commissions for a sponsorship agreement to an external management company. In its preliminary ruling, the Central Tax Board

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The rise of working pensioners: the Swedish case

percentage of older workers currently have both labor income and pension income. For many people today, pension income is regarded as base income that may provide a foundation for pursuing an alternative career. There is good reason to encourage such a development, primarily because this entails an extended working life. The flexibility of the national pension system could play an important role here. This includes the right to collect old-age pension starting at age 61 and that people who continue working also continue to pay pension contributions and earn pension rights

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