Ownership tax, competetiveness and prosperity - An international survey and analysis

RAPPORT Publicerad

Economic research shows that high ownership taxaation have a negative impact on investments, especially for growing and smaller companies. Swedish businesses should be given the best possible conditions for growing and hiring in Sweden. Today, unfortunately, taxes on capital gains and dividends are obstacles that costs society in terms of growth and prosperity.

A survey including 16 OECD countries shows that Sweden applies the highest effective tax rates on capital of all 16 countries. In addition to the difference in tax rates, some countries apply incentives and relief rules, which effectively reduce effective taxation. Sweden lack powerful incentives for owners. Two reform proposals are presented as a way forward to alleviate these damaging tax-obstacles and to enhance growth through more investment i Sweden.