Internationella skattejämförelser
Innehållsförteckning
Utredningsrapport
2002:4 Skattebetalarna
pdf-format
(se även skatterna i EU
ext>>)
Förord 4
Skattetrycket i procent av BNP år 2001 5
Välståndsligan 1970 och 2001 6 (se även bearbetade direkta uppgifter från OECD, CIA)
Marginalskatterna för 17 länder och (två) inkomstnivåer -02 7
Högsta marginalskatt i OECD 1999 8
Marginalskatterna för OECD, åtta familjetyper 2001 9
Hela marginalskatten på arbete för OECD 2001 10
Hela arbetsskatten i genomsnitt för OECD 2001 11
Momsen i 34 länder 2002 12
Löneskatterna i 17 länder 2002 14
Förmögenhetsskatt i OECD 2002 15
Företagsbeskattning i 30 länder 2002 16
Kapitalinkomstskatten i olika länder - räntor 17
Kapitalinkomstskatten - aktieutdelning 19
Dubbelbeskattningen av företagsvinsterna - exempel 20
Kapitalinkomstskatten - reavinster aktier 21
Reavinstskatt på aktier i olika länder 2001 - tre exempel 22
Arvsskatten 2000 23
Makrouppgifter för skatterna på arbete och konsumtion 1999 23
Korrigerat skattetryck - Sverige likväl i topp 25
Rapporten 2001, pdf (ej direkt länk)
Content and keywords in English from report 2001
TOTAL TAXPRESSURE IN PERCENT OF GDP 2
TOP PROSPERITY COUNTRIES IN OECD 1970 AND 2000 3
DOMESTIC PRODUCT PER CAPITA (PPP-CALCULATED) MARGINAL TAX RATES FOR 17 COUNTRIES AND TWO INCOME LEVELS 4
HIGHEST RATE OF INCOME TAXES 5 MARGINAL TAXES FOR OECD, EIGHT FAMILY TYPES 2000 6
MARGINAL RATE OF INCOME TAX PLUS EMPLOYEE CONTRIBUTIONS, BY FAMILY-TYPE AND WAGE LEVEL (AS PERCENT OF GROSS WAGE), 2000 TOTAL MARGINAL TAX RATE ON LABOUR 7
MARGINAL RATE OF INCOME TAX PLUS EMPLOYEE AND EMPLOYER CONTRIBUTIONS BY FAMILY-TYPE AND WAGE LEVEL (AS PERCENT OF LABOUR COSTS), 2000 AVERAGE TOTAL TAX ON LABOUR 8
INCOME TAX PLUS EMPLOYEE AND EMPLOYER CONTRIBUTIONS LESS CASH BENEFITS, BY FAMILY-TYPE AND WAGE LEVEL (AS PERCENT OF LABOUR COSTS), 2000 VALUE ADDED TAX RATES IN 34 COUNTRIES 9
PAYROLL TAXES 10
EMPLOYERS' SOCIAL SECURITY CONTRIBUTIONS, AVERAGE WAGE EARNERS NET WEALTH TAX IN OECD 11
TAX RATE, BASIC ALLOWANCE IN SEK, JOINT TAXATION CORPORATE TAXATION IN 30 COUNTRIES, 2001 12
TAX RATE ON PROFITS TAXATION OF INVESTMENT INCOME - INTEREST 13
TAX ON INTEREST FROM TOP OF INCOME. ORDINARY MARGINAL TAX ON EMPLOYEE. SPECIAL TAX RATE ON INTEREST. TAXATION OF INVESTMENT INCOME - DIVIDENDS 14
SPECIAL TAX RATE FOR DISTRIBUTED PROFITS, SHARE HOLDERS GET DEDUCTION FOR CORPORATE TAX, PART OF SHARE HOLDERS DISTRIBUTED PROFITS ARE TAX FREE. COMBINED EFFECTS OF CORPORATE TAXATION AND TAXATION OF DISTRIBUTED PROFITS -EXAMPLE 15
CORPORATE TAX IN PERCENT, SHARE HOLDERS TAX, TOTAL. TAXATION OF INVESTMENT INCOME - CAPITAL GAINS 16
NO TAXATION OF CAPITAL GAINS, SOME AMOUNT ARE TAX FREE, PURCHASE ADJUSTED, SPECIAL TAX RATE APPLIED, LONG TERM POSESSION LOWER TAX PAYED IN PERCENT OF THE CAPITAL GAIN, SOME COUNTRIES 2001 - THREE EXAMPLES: POSESSION FOR THREE MONTHS, TWO YEARS, FIVE YEARS 17
INHERITANCE TAX, 2001 18
BASIC ALLOWANCE, LOWEST TAX RATE, HIGHEST BRACKET LIMIT, HIGHEST TAX RATE MACRO STATISTICS ON LABOUR AND CONSUMPTION TAXES 19
IN PERCENT OF GDP: PERSONAL TAXES AND SOCIAL CONTRIBUTIONS, EMPLOYERS' PAYROLL TAXES AND SOCIAL SECURITY CONTRIBUTIONS, TOTAL TAXES ON LABOUR, NON-DIRECT TAXES, TOTAL TAX PRESSURE
2002: Revised tax pressure - Sweden still tops the list