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1. 1. Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

   Författare :Urban Rydin; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income taxation; taxes; simple company; earned income; depreciation carry back and repair carry back.; finansrätt; skatterätt; fiscal law; capital gains taxation; simple firm; classification of activity; classification of real estate; capital income; dualistic tax system;

   Sammanfattning : Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. LÄS MER