Vilka konsekvenser har Lex Uggla för fåmansbolag och deras ägare?: -En studie av 50 företag i Stockholm

Sammanfattning: This thesis analyzes the consequences of “Lex Uggla” – a law concerning the boundaries between firm and individual with respect to wealth taxation – for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority’s charges against the company of the well-known artist, Magnus Uggla (hence “Lex Uggla”) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action. Rather, action is limited by the information every agent has about his/hers constraints and ultimately it is this information that decides whether an agent behaves differently or not. The Lex Uggla scenario is a good illustration of informational asymmetries as described in the theory of rational expectations.