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Nordic Tax Journal
Volume 2020 (2020): Numero 1 (January 2020)
Accesso libero
The Taxation of Industrial Foundations in Sweden (1862–2018)
Dan Johansson
Dan Johansson
,
Mikael Stenkula
Mikael Stenkula
e
Niklas Wykman
Niklas Wykman
| 11 mar 2021
Nordic Tax Journal
Volume 2020 (2020): Numero 1 (January 2020)
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Article Category:
Article
Pubblicato online:
11 mar 2021
Pagine:
1 - 14
Ricevuto:
10 mag 2019
Accettato:
06 ott 2019
DOI:
https://doi.org/10.1515/ntaxj-2019-0006
Parole chiave
business groups
,
entrepreneurs
,
family firms
,
foundations
,
taxation
© 2019 Dan Johansson et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1
The highest and lowest statutory marginal corporate income tax rate, 1862–2018.Note: The statutory marginal corporate income tax rate refers to the total effect of local and state corporate income taxes. The progressive state corporate income tax was replaced by a proportional tax in 1939.Source: Johansson et al. [27] and updated by the authors.
Figure 2
The inflation rate, 1862–2018.Note: The inflation rates for 1917 (26%) and 1918 (47%) are excluded to increase clarity.Source: http://www.scb.se/hitta-statistik/statistik-efter-amne/priseroch-konsumtion/konsumentprisindex/konsumentprisindex-kpi/pong/tabell-och-diagram/konsumentprisindex-kpi/inflation-i-sverige/
Figure 3
The marginal effective tax rate (METR), new share issues, and retained earnings, 1862–2018.Source: Own calculation.
Figure 4
The marginal effective tax rate (METR), new share issues, and retained earnings, 1862–2018, including the cash flow effect.Note: The METR is calculated under the assumption that the foundation has to pay 80% of its net income for charitable purposes. The figure is truncated, and extreme spikes because of inflation (26% in 1917 and 47% in 1918) during World War I are excluded to increase clarity.Source: Own calculation.
Figure 5
The marginal effective tax rate (METR), mixed case, 1862–2018.Note: The METR is calculated under the assumption that the foundation has to pay 80% of its net income for charitable purposes. The calculations are made under the assumption that the stock return follows the average pattern in the stock market, that is, that dividend yields account for 40% of the return and price changes (capital gains) for 60%. The figure is truncated, and extreme spikes because of inflation (26% in 1917 and 47% in 1918) during World War I are excluded to increase clarity.Source: Own calculations.