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Income shifting in Sweden : an empirical evaluation of the 3:12 rules. ESO-rapport 2012:04

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Publisher Norstedts Juridik AB
Language Swedish
Book type Paperback
Utgiven 2012-06-26
Pages 230
ISBN 9789138237496
Kategori(er) Law
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Description

Omklassificerade inkomster med skattebortfall!

En studie av hur omklassificering av inkomster från arbete till kapital enligt de s.k. 3:12-reglerna utvecklats sedan reglerna ändrades 2006.
Författarna konstaterar bl.a. att incitamenten till omklassificering av inkomster i fåmansföretag har ökat avsevärt. De konstaterar också att detta lett till ett betydande skattebortfall.
Analysen visar också på fördelningseffekter. Det är främst personer med höga inkomster som utnyttjar möjligheten till omklassificering.

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