Value estimates for shareholding partners and non-shareholding partners_
| 1) Shareholding | 2) Non-shareholding | 1)-2), i.e., the value of | Shareholding | |
|---|---|---|---|---|
| partner | partner | the share | non-partner | |
| Year 1 | 62.40 | 34.35 | 28.05 | 0.00 |
| Year 2 | 62.40 | 34.35 | 28.05 | 0.00 |
| Year 3 | 62.40 | 34.35 | 28.05 | 0.00 |
| Year 4 | 62.40 | 34.35 | 28.05 | 0.00 |
| Year 5 | 62.40 | 34.35 | 28.05 | 0.00 |
| Value | 236.55 | 130.22 | 106,33 | 0.00 |
Comparison of marginal income taxed as work income at 55%, as work income at 30% and as capital income_
| Taxed as income from work (55% marginal tax) | Taxed as income from work (30% marginal tax) | Taxed as income from capital | ||
|---|---|---|---|---|
| Business income | 100,0 SEK | 100,0 SEK | Business income | 100,0 SEK |
| Payroll tax (31%) | −23,7 SEK | −23,7 SEK | Corporate tax (22%) | −22,0 SEK |
| Marginal tax | −42,0 SEK | −22,9 SEK | Tax on dividends | −15,6 SEK |
| (20%) | ||||
| Disposable income | 34,4 SEK | 53,4 SEK | Disposable income | 62,4 SEK |
| Tax | 65,6 SEK | 46,6 SEK | Tax | 37,6 SEK |
| Tax as proportion of | 66% | 47% | Tax as proportion of | 38% |
| income | income |