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'",       ISIS,.&i%      Tafla3.1EftirlaunaaldurkarlmannaOECDrkjumriW1995. ݌ 1 Ќ  IS,.IS,.%&i         Q+b vb& ~ .6> vvbQ ISIS,.&i%  "  "݌  Ќ   6vvbbvbX6 IS,.IS,.%&i     *QR ddDDMN??,,,,+  &   &2  67 '   '2Danmrk '   '2 0sland '   '2Noregur E;#     EAz66  A Az0rland  A   z  Az ?5A 3  ?P65  P  PAusturrki  P  Pstrala  P  PBandarkin 6,P  6  +  Bretland  +  Finnland  +  Holland 6,+   6    Kanada    Lxemborg    Portgal 6,   6   N Spnn   N Sviss   N SvYj;W 6, N  6  )  XUskaland  )    )   6,)   6i 8 62  i 8 i 8 Grikkland  i 8  i 8 0tala  i 8! i 8 NUjaSjland 4 #i 8"  4 x   E260 +  x #  + E2 x   E2Belga +  x $  + E2 x   E2Frakkland +  x %  + E2 x   E2Japan B;2E2#8#3)' x &      3* B;2d [*  N(  <DL!vvbNHeimild:OECD.#.#  & 6?vvb  X6     EllilfeyrisaldurerlgrienaWofangreinirfyrirUmsah;pasumumlndum.014af29aWildarlndumgildasrstakar_lfeyrisreglur_Ԁumopinberastarfsmenn.0mrgumYeirraereftirlaunaaldurlgrifyriropinberastarfsmenn(t.d.Finnland,PortgalogGrikklandi).HrlandieigaopinberirstarfsmannmguleikaaWhefjatkuellilfeyrisviW60raalduraWkveWnumskilyrWumuppfylltum.XmnefnaaWeftirlaunaaldurerlgrifyrirYsemstundaWhafaUmsaerfiWisvinnu.0slandiert.d.lfeyrisaldur60rafyrirsj;menn,_eftirvinnualdur_Ԁ_nmumanna_ԀervWalgriengildirumaWra.  0sumumlndumerforsendaYessaWmaWurgetihafiWtkulfeyrisaWhannltiafstrfum,YettaviWumFinnland,PortgalogSpn.0WrumergertrWfyriraWmaWurltiafYvstarfisemhannhefurgegnt.  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Ekkiertilneinn;yggjandimlikvarWiframfrslukostnaW,hvorkihrlandinaW   ildarrkjumOECD.OECDhefursnumathugunumlfeyrismlummiWaWviWhlutfallafmeWallaunumverkaf;lks.  y̌    "  12      \  ' w wF   EinsogframhefurkomiWerulfeyriskerfiOECDrkjannaafarmismunandi.0mrgumtilvikumerumaWrWalfeyriskerfirekiWafrkinuentilviWb;tarkomalfeyrissj;WirmeWafarmismunandisniWi.AWeinsnokkrumrkjannaerumennskyldaWirmeWlgumaWgreiWalfeyrissj;Wi.Lfeyrissj;WiraWildarrkjunumerumjgmismunandifreinumsj;WitilannarsogekkiliggjafyrirneinarheildartlurumY.OECDhefurathugaWhlutfalllfeyrisafmeWallaunumverkaf;lksiWnaWiogtekursathuguntillfeyrisfrrkiogtillfeyrissj;WaYeimlndumYarsemaWilderlgYvinguW.&  @vv Tafla7.1HlutfalllfeyrisafmeWallaunumOECDrkjunum.  i   MiWaWerviWlfeyriskerfirkjannariW1995.'%}      * d dNN>>>>>>>>>>??,,+,,,++  3U"  3  =U,!3U =Hlutfall,% =U,! 3U = =U,!!3U = =U,!"3U =Hlutfall,% ND,#3   U N2Austurrki  $ 2 79,5 '%3 '2 '&3 '2 strala  ' 2 40,9 ?5(3  ? Bandarkin  )  56,0 '*3 ' '+3 ' Belga  ,  67,5 ?5-3  ? 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Sviss  $ V  49,3 '$ W3 ' '$ X3 ' SvYj;W  $ Y  74,4 = ,$ Z3  =  E2XUskaland B;2E2 4 #%![  4  E2B;255,0 = ,!%!\3  = B;2E2 4 #!%!]3  4  E2B;2OECDalls B;2E2 4 #%!^  4  E2B;259,0 B;2E2##<20%!_3     < B;2d&"&[" v Heimild:OECD. &"_  v  ##  OECDhefurtlaWhlutfalllfeyrisogmeWallaunaverkaf;lks.tlunintekurtilalm  ennralgbundinnarttinda,en_viWb;tarrttindum_Ԁsemekkierulgbundinersleppt.Xannigerurttindilfeyrissj;Wum0slanditalinmeWoghiWsamaviWumFrakkland_o.s.frv_.HrerumaWrWamatYvhvaWalfeyrimaWursemfullrttindilfeyriskerfumaWildarlandannavndumerhannferlfeyrieftiraWhafaunniWalltsittlfmeWallaunum.    EinsogtaflansUnirerYettahlutfallmjghttfyrir0slandogkemurYaWtilafhumgreiWslumrlfeyrissj;WumeneinnigskiptirmliaWlfeyrisaldurerhrrihrlandi.  TekjutenginghefuraukistlfeyriskerfumOECDrkjanna._Teningin_ԀfyrstogfremstviWumgrunnlfeyriogY;ennfrekarumUmsaruppbturerlfeyrisYegumstendurtilboWa.Eftirfaranditaflagefurgr;famyndaftekjutengingu,semtekureingngutilellilfeyris,ekkiuppb;ta,OECDrkjum,eneinnigervsaWtilViWaukaA.0lj;siYesshversufl;kinlfeyriskerfilandannaeru,ertilokaWaWgeramlinufrekariskil.  T.4 <DL!?vvbT&  @bbE+ 4 <DL!4XE Tafla7.2YfirlityfirtekjutengingulfeyrisOECDrkjumriW1995.  K  'Kɖ  * d d++++??,,,k,( +  3 "   3  = ,! 3  = Frtekjumrk%afmeWaltekjum## = ,!{ 3  = SkerWingarhlutfll,%#͙# 4 #!{ "  4Athugasemd#s# E;#{     E2xwFAusturrki  x 2xwF 13,3 'x3 '2xwF 100 'x" '2xwF 6,x  6strala  tC  0,0 'tC3 ' 100 'tC" ' 6,tC  6Bandarkin  ?   38,4 '?!3 ' 33 '?"" 'viWlfeyrisYegayngrien70. 6,?#  6Belga   $  29,0 ' %3 '  ' &" 'Fl;knarreglurgildakveWnutekjubili. 6, '  6  (  33,0 ')3 ' FellurniWur '*" ' 6,+  6Danmrk  o,  39,2 'o-3 ' 60 'o." 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HlutfallYeirraellilfeyrisYegasemhafaengaraWrartekjurengreiWslurTryggingastofnunarhefurlkkaWverulegafrrinu1991,YegarYaWvar3,9%.riW1996varYaWkomiWniWur2,7%.XessifkkunstafarfyrstogfremstaffjlgunYeirrasemfgreiWslurrlfeyrissj;Wum,sjnnarsvarviW11.spurningu. +y'`   Yfir90%YessaraframteljendaerueinhleypirogriW1991voru77%YeirraeinhleyparkonurenhlutfallYeirravarkomiWniWur70%riW1996.  MeWaltekjurYeirrasemekkihafaaWrartekjurenbturTryggingastofnunareruverulegalgrienmeWaltekjurellilfeyrisYegaalmennt.riW1991nmutekjurYeirra68,4%aftekjumheildarinnarogriW1996hafWiYettahlutfalllkkaWrltiWogvar67,2%.MeWaltekjurYessah;pshafahkkaWum2pr;sentustigumminnaenmeWaltekjurallraellilfeyrisYega.XettaskUristfyrstogfremstafmikillihkkunsemorWiWhefurgreiWslumrlfeyrissj;Wum.  EfeinungiserlitiWgreiWslurfrTryggingastofnunYvoruYrriW1991um52%hrrihjYessumh;pienhjellilfeyrisYegumheildog1996vorugreiWslurnarum57%hrri.Xessihkkunstafarannarsvegarafaukinnitekjutengingub;taTryggingastofnunaroghinsvegarafhkkungreiWslumrlfeyrissj;Wumsemveldurlkkunb;tahjYeimsemhafaaWrartekjurengreiWslurfrTryggingastofnun.    Tafla8.1EllilfeyrisYegarsemhafaengaraWrar O  ЀtekjurengreiWslurTryggingastofnunar.  FjrhWirYsundumkr;nari.         * ddkk( ( ??,' ,,+  3 " {  3  = ,!{ 3  =1991 = ,!{ 3  =1996 ND,{ 3     N2NAllirellilfeyrisYegar ' '2N '3 '2N ?53  ?2}|KFjldi  } 2}|K18.205 '}3 '2}|K20.496 ?5}3  ?MeWaltekjur  yH 837,9 'yH3 '972,2 ?5yH3  ?MeWalgreiWslurfrTryggingastofnun  D 377,5 'D3 '415,4 ?5D 3  ? '!3 ' '"3 ' ?5#3  ?EllilfeyrisYegarsemhafaengaraWrar '$ '  %  1'& 1tekjurengr.frTryggingastofnun 't' ' 't(3 ' ?5t)3  ?2qp?Fjldi  q* 2qp?713 'q+3 '2qp?557 ?5q,3  ?MeWalheildartekjur  m<- 573,0 'm<.3 '653,8 ?5m</3  ?MeWalgreiWslurfrTryggingastofnun  80 573,0 '813 '653,8 ?5823  ? 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TilYessaaWgefasemgleggstamyndafkjrumellilfeyrisYegarvarkveWiWaWslepparrvinnslunniYeimsemerumeWtlaWalagningueWaframtlumsemfsrmeWferW.EinnigerYeimsemerudvalarheimilumslepptoglokserYeimslepptsemerumeWtekjurundir (z$. kveWnumviWmiWunarmrkum      "  14         ݀enmeWYvdettaflestirlfeyrisYegarsemdveljastofnunum 1 t.RkinfyrirYvaWsleppalfeyrisYegumsemdveljastofnunumeruYauaWtekjurYeirraendurspegliekkilfskjrnemaaWlitluleyti.ErYettahttviWYaWsemgertervWaerlendis,enYareru_stofnanaheimili_ԀeinattekkimeW_tekjuknnunum_.AWteknutillititilofangreindraatriWanrathugunintekjumtilum80%ellilfeyrisYegasemvoruskattskrvegnatekna1996enum87%efmiWaWerviWfjldaellilfeyrisYega1.desember1996samkvmtYj;Wskr.  XrupplUsingarumtekjurellilfeyrisYegasemhrfaraeftirntileinhleypraoghj;nasembWierulfeyrisYegar.EfannaWerekkitekiWframerbiWaWskiptatekjumhj;najafntmilliYeirraoglitiWYausemtvoeinstaklinga.XannigmskoWatekjurellilfeyrisYegaheild.TilviWb;tarviWYrupplUsingarsemhrkomaframeraWfinnaviWaukaCUmsartflurumtekjurellilfeyrisYega.  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Tekjudreifing. ; j    Tekjudreifinger;jafnarih;pilfeyrisYegasemsjmrtflu11.1YvaWmeirimunur k ermeWalog_miWtekjum_  #ZS,.   "  15      S,.  ݀hjYeimenhjYeimyngri. l   EinaWferWtilYessaWskoWadreifinguteknaeraWraWaellilfeyrisYegumeftirtekjum,frYeimtekjulgstatilYesstekjuhstaogskiptaYeimsWantujafnst;rah;pa.XannigaWfyrstah;pnumeruYau10%ellilfeyrisYegasemhafalgstutekjurnarogYannigkollafkolliYartilaWsWastah;pnumeruYau10%semhafahstutekjurnar.Tafla11.2sUnirhversust;rhluti_heildarteknanna_Ԁkemurhluthversh;ps.EftekjunumvrijafntskiptmilliallraframteljendayrWihlutdeildallrah;pahinsama,eWa10%aftekjum.&  @  Tafla11.2Heildartekjureftirtundum.  )t   @ Hlutfallslegskipting.' "]Ԉ    * ddnnggSS??,,,,+  *  !Yw *  Tund 4 #!Yx  41991 = ,!!Yy3  =1996 = ,!!Yz3  =Breyting ND,!Y{3     N2"^]",1(tekjulgstu)  "^| 2"^]",5,4% '"^}3 '2"^]",5,6% '"^~3 '2"^]",+0,2 ?5"^3  ?2  Z#) 6,3% 'Z#)3 '6,5% 'Z#)3 '+0,2 ?5Z#)3  ?3  %$ 7,0% '%$3 '7,1% '%$3 '+0,1 ?5%$3  ?4  $  7,6% '$ 3 '7,6% '$ 3 '0,0 ?5$ 3  ?5  %! 8,0% '%!3 '8,1% '%!3 '+0,1 ?5%!3  ?6  &U" 8,7% '&U"3 '8,7% '&U"3 '0,0 ?5&U"3  ?7  Q' # 9,6% 'Q' #3 '9,4% 'Q' #3 'Є0,2 ?5Q' #3  ?8  (# 10,9% '(#3 '10,4% '(#3 'Є0,5 ?5(#3  ?9  1 13,2% '13 '12,6% '13 'Є0,6 = ,13  = E210(tekjuhstu) B;2E2 4 #  4 E2B;223,4% = ,!3  =24,0% = ,!3  =+0,6 B;2E2# `#<203     < B;2d3 Heimild:Xj;Whagsstofnun.#i# 3     TaflansUniraWhluturtekjuhstah;psinsheildartekjumriW1996er24%m;tiYeim5,6%semfallatekjulgstah;pnumskaut.HluturbeggjaYessarah;pahefuraukistsmvgilegafr1991.XegarellilfeyrisYegumerskipttvojafnah;paeftirtekjumkemurlj;saWhluturtekjulgrih;psinshefuraukistr34,3%34,9%.    Einsogsjmmynd11.1faratekjurellilfeyrisYegalkkandimeWaldrinum.TekjurYeirrasemerualdrinum67!69ravoruum46%hrrientekjurYeirrasemeru90raogeldririW1996.HrmunarmestuumatvinnutekjurnarenYreru26sinnumhrrihjYeimyngri.EfbornarerusamangreiWslurrlfeyrissj;Wumeftiraldriannarsvegar1991oghinsvegar1996msjgreinilegmerkiYessaW_lfeyrissj;Wrttindi_ԀYeirrayngrierumunmeirienYeirraeldri.XannigaWlj;steraWaldurst;ranYttYeirrimisjfnutekjudreifingusemerhjellilfeyrisYegum.  &  Mynd11.1  M  'MnpY<,(`~1 | `2$E2I^Pp ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@Heimild:Xj;Whagsstofnun.#q# !+   #Y- Mynd11.2pY<,(`~1 K `2$E^Pp ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  Heimild:Xj;Whagsstofnun.#$u# r     AnnaWsemeinnighefurhriftekjudreifinguellilfeyrisYegaerbseta.Mynd11.2sUnirheildartekjureftirkjrdmum.XarsstaWtekjurellilfeyrisYegaReykjavkogReykjanesierumunhrrienWrumkjrdmum.riW1996varmunurinnum20%.SkUringinYessummunvirWistfyrstogfremstliggjaYvaWgreiWslurrlfeyrissj;WumerumunhrritilYeirrasembasuWvesturhornilandsins,munurinnerum60%.LklegastaskUringinYessummuneraWYessusvWibamunfleirisemunnuhjhinuopinbera.     Samsetningtekna.    TekjurellilfeyrisYegaerusamsettarrmrgumYttum.Tafla11.3sUnirsamsetningu `  heildarteknaellilfeyrisYegasamtYvhversust;rhlutiYeirraermeWviWkomanditekjur.0tflunnisstaWbturTryggingastofnunarerustrstitekjuliWurellilfeyrisYega,um40%afheildartekjum.riW1996fengurm96%ellilfeyrisYegabturfrTryggingastofnunoghafWiYeimfkkaWr97,7%riW1991,vntanlegavegnaaukinnartekjutengingar.VgigreiWslnar_lfeyrisj;Wum_Ԁhefuraukistverulegafr1991r24,5%30,5%riW1996ogmeWsmuYr;unmgerarWfyriraWYrverWiorWnarstrstieinstakitekjuliWurellilfeyrisYegainnantura.0tflunnissteinnighvernigatvinnuYtttakaellilfeyrisYegahefurminnkaW.   %N!*     Tafla11.3SamsetningteknaellilfeyrisYega.  1     * d d??,: ,,,,,8,R,: ,,,,,8,R+  7 &  7  ###:###2^],## R A2^3  R KA2^3W<  K   @ MeWaltekjur,Ys.kr.    Q+b vb& ~ .6> ?vvbQ UKIS,.  #G#    1)X  ## J@5a#U]  J 2 !3 2   @ #o#HlutfallmeW    @ viWkomanditekjur#C# f\@a #Y]    f  % r  % ! r  !Q+ 4 <DL!?vvbQ 2 !r 3 2#?# S B&r       S 7 &N   72N1991 = ,! 3  =2N1996 = ,! 3  =2N%br. = ,!3  =2N = ,!3  =2N1991 = ,!3  =2N1996 ND,3    N2WAtvinnutekjur   2W185,4 '3 '2W181,3 '3 '2W /ӄ2,2 '3 '2W / '3 '2W35,6% '3 '2W29,3% ?53  ?Tekjurafeiginatvinnurekstri   T 38,5 ' T3 '42,2 ' T3 ' /9,6 ' T3 ' / ' T3 '10,4% ' T3 '10,2% ?5 T3  ?GreiWslurfrTryggingastofnun  P   377,5 'P !3 '415,4 'P "3 ' /10,0 'P #3 ' / 'P $3 '97,7% 'P %3 '96,1% ?5P &3  ?GreiWslurrlfeyrissj;Wi   ' 231,3 ' (3 '323,1 ' )3 ' /39,7 ' *3 ' / ' +3 '86,6% ' ,3 '90,6% ?5 -3  ?AWrartekjur   . 5,2 ' /3 '10,2 ' 03 ' /97,4 ' 13 ' / ' 23 '5,5% ' 33 '8,4% ?5 43  ?Fjrmagnstekjur   5 106,2 ' 63 '87,4 ' 73 ' /ӄ17,7 ' 83 ' / ' 93 '55,9% ' :3 '60,1% =  , ;3  =2 S  E2Heildartekjur B;2E2 4  # <   4 B;22 S  E2944,1 =  ,! =3   = E22 S  E21.059,6 B;2E2 =  ,! >3   = B;22 S  / E212,2 B;2E2 =  ,! ?3   = B;22 S  / E2 =  ,! @3   = E22 S  E2 =  ,! A3   = E22 S  B;2##<20 B3      < B;20?vvbX0  1)P  0  MeWaltekjurerureiknaWartfrheildarfjldaellilfeyrisYegaenekkifjldanummeWviWkomandi 3 C tekjur.## D oHeimild:Xj;Whagsstofnun.## V E       LiWurinn?aWrartekjur hkkarmestmilli1991og1996.XessiliWurinniheldurm.a.atvinnuleysisbtur,hsaleigubturogflagslegaaWstoWsveitarflaga.XvmiWurbj;WaskattframtlekkiuppaWsundurgreinaYessartekjur.HsaleigubtureigaY;vntanlegaeinhvernYttYessarihkkunenYrvoruekkitilstaWarriW1991.  Mynd11.3sUnirsamsetninguteknaellilfeyrisYegaeftirtundumriW1996.XarsstaWhluturatvinnuteknaheildartekjumtekjuhstah;psinsermjgmikill,48,5%,meWanhluturatvinnuteknatekjumtekjulgstah;psinserrm3%.Tekjuhstih;purinnhefureinnighstulfeyrissj;WsgreiWslurnar.MyndinsUnireinnighvernigtekjutenginginalmannatryggingakerfinuvirkartiltekjujfnunarYvtekjuhstih;purinnfrum114Ysundkr;nurfrTryggingastofnunen_meWalgreiWslurnar_ԀtilallraellilfeyrisYegaeruum415Ysundkr;nur.  Samsetningteknaereinnigmjgbreytilegeftiraldri.HjYeimyngrierhluturatvinnuteknaoggreiWslnarlfeyrissj;WumhrrienhjYeimeldrienbturTryggingastofnunarvegaafturm;tiYyngratekjumYeirraeldri.VgigreiWslnarlfeyrissj;Wumhefuraukisthjllumaldursh;pumfr1991.  V  Mynd11.3 1 pY<,(`~1  `2$EB^Pp ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@  Heimild:Xj;Whagsstofnun.##   RWstfunartekjur.  n=     HraWofanhefurveriWfjallaWumdreifinguheildarteknaellilfeyrisYegaenheildartekjurnarsegjaekkinemahlutasgunnarYvYaWsemskiptirraunmlierurWstfunartekjurnarYarsembiWeraWtakatillittilskattgreiWslna.SkattkerfiW0slandierstigvaxandiogYverdreifingrWstfunarteknamunjafnariendreifingheildartekna.  Mynd11.4sUnirheildartekjur,rWstfunartekjurogskattbyrWieftirtundumriW1996,ennnarerfjallaWumskattbyrWiellilfeyrisYegasvariviW8.spurningu.MyndinsUnirvelYautekjujfnunarhrifsemfelasttekjuskattskerfinu.Tekjuhstih;purinngreiWirum49%af_heildarskatti_ԀellilfeyrisYegaenhlutdeild40%tekjulgstuellilfeyrisYegannaerum4,5%.  Hlutdeildtekjuhsta_tundarhlutans_ԀrWstfunartekjumerum20%boriWsamanviW24%hlutdeildheildartekjum.nnuraWferWtilYessaWskoWa_tekjujfnunarhrifin_ԀafskattkerfinueruaWberasamantekjurtveggjaneWstutundam;titveggjaefstu.MunurinnerYrefaldurYegarhorftertilheildarteknaen2,3faldurrWstfunartekjum.  RWstfunartekjurellilfeyrisYegavoruaWmeWaltali926Ysundkr;nurriW1996oghfWuhkkaWum7,9%frrinu1991YegarYrvoru858Ysundkr;nur.  SkattkerfiWnraWjafnaaWhlutaYannmunsemertekjummillilandshluta.riW1996varmunurinnrWstfunartekjumYeirrasembaReykjavkogReykjanesiogYeirrasembaWrumstWumlandinuum14%boriWsamanviW20%munheildartekjum.EllilfeyrisYegarReykjavkogReykjanesigreiWaum79%afskattgreiWslumellilfeyrisYega.  XrttfyriraWYeirellilfeyrisYegarsemerualdrinum67til74ragreiWium66%af_heildarskatti_ԀellilfeyrisYegaermikillmunurrWstfunartekjumeftiraldriY;aWhannsekkieinsmikillogheildartekjum.   (z$. Mynd11.4  1 pY<,(`~1 K `2$EG^Pp ?@?@?? ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ?@?@?@?@ ???@?@Heimild:Xj;Whagsstofnun.##   Eignirogskuldir.  n=   MargvslegarupplUsingarumeignirogskuldireinstaklingamvinnaupprskattframtlum.RtteraWminnaaWUmsarinnstWurog_fjrmlakrfur_Ԁeinstaklingaeruekki_eignarskattskyldar_ԀogY;YessareignirsuframtalsskyldarYervWamisbrestur_framtalningu_Yeirra.EinnigerrttaWbendaaWhlutabrferufrWtileignarnafnvirWiogbifreiWirafskrifuWukaupverWi.AlmenntmYvsegjaaWvirWingeignasverulegri;vissuhW.  Tafla11.4sUnireignarskattsstofn,fasteignirogskuldirellilfeyrisYegaogYeirrasemerualdrinum25!66ra,rin1991og1996._MeWalfjrhWir_ԀtflunnierureiknaWartfrfjldasemermeWhvernliWenekkiheildarfjldaframteljenda.  TaflansUniraWverulegarbreytingarhafattsrstaWYessutmabilieignumogskuldum.riW1991ttuum83%ellilfeyrisYegafasteignenriW1996varYettahlutfallum87%oghafWimeWalverWmtifasteignaYeirrahkkaWiumtp17%.samatmabilihkkaWihlutfallYeirrasemtlduframskuldirr26%36%ogskuldirnarhkkuWuaWmeWaltalium26%.  X;aWellilfeyrisYegumsemteljaframskuldirhafifjlgaWverulegaogmeWalskuldirYeirrahafieinnighkkaWYarfYaWY;ekki_ekki_ԀaWYUWaaWYeirhafiveriWaWaukaskuldsetningusnaundanfrnumrum.EfskoWaWarerueignirogskuldirellilfeyrisYegaeftiraldribendirmargttilYessaWYeirsemneruaWkomastellilfeyrisaldureigimeirieignirogskuldieinnigmeiraenYeirsemkomnirvorueftirlaunriW1991.  J&"+   1    UKIS,.    1  Tafla11.4EignirogskuldirellilfeyrisYegaogYeirrasemyngrieru1f NԌ 1 Ќ  IS,.UK.,       * d d: : 88RR??,Z,,7,,z,J,,_,Z,,7,,z,Q,,_,Z,,7,,z,Q,m,,Z,,7,,z,Q,,L,Z,,f,h,z,Q,,L,Z,,f,,M,Q,,L+  ,"  ,   2 !3 2 +!3 + +!3 + @ MeWalfjrhW,Ys.kr. 9/$"  9 2 !3 2 +!3 + +!3 + @ Fjldi @ # # S B*"     S2i = ,!3  =2i /1991 = ,!3  =2i1996 = ,! 3  =2i /%br. = ,! 3  =2i = ,! 3  =2i1991 = ,! 3  =2i1996 = ,! 3  =2i%br. ND,3    N2QEinhleypir ' '2Q '3 '2Q '3 '2Q '3 '2Q '3 '2Q '3 '2Q '3 '2Q ?53  ?EllilfeyrisYegar '^- ' '^-3 ' '^-3 ' '^-3 ' '^-3 ' '^-3 ' '^-3 ' ?5^-3  ? T.ii4 <DL!?vvbTFjldiframteljenda     E+ 4 <DL!ii4XE '  3 ' ' !3 ' ' "3 ' ' #3 '9.833 ' $3 '10.380 ' %3 '5,6 ?5 &3  ? B.ii4 <DL!XBEignarskattsstofn   '  E+ 4 <DL!ii4XE4.467,3 ' (3 '5.135,1 ' )3 '14,9 ' *3 ' ' +3 '7.947 ' ,3 '8.587 ' -3 '8,1 ?5 .3  ? B.ii4 <DL!XBFasteignir  \ +/  E+ 4 <DL!ii4XE4.314,4 '\ +03 '5.029,7 '\ +13 '16,6 '\ +23 ' '\ +33 '7.290 '\ +43 '8.093 '\ +53 '11,0 ?5\ +63  ? B.ii4 <DL!XBSkuldir   7  E+ 4 <DL!ii4XE1.380,1 ' 83 '1.800,3 ' 93 '30,5 ' :3 ' ' ;3 '2.130 ' <3 '3.189 ' =3 '49,7 ?5 >3  ?d  25!66ra ' ? 'd   ' @3 'd   ' A3 'd   ' B3 'd   ' C3 'd   ' D3 'd   ' E3 'd   ?5 F3  ? B.ii4 <DL!XBFjldiframteljenda   G  E+ 4 <DL!ii4XE ' H3 ' ' I3 ' ' J3 ' ' K3 '26.565 ' L3 '28.324 ' M3 '6,6 ?5 N3  ? B.ii4 <DL!XBEignarskattsstofn  h 7 O  E+ 4 <DL!ii4XE3.240,9 'h 7 P3 '3.320,9 'h 7 Q3 '2,5 'h 7 R3 ' 'h 7 S3 '16.896 'h 7 T3 '16.185 'h 7 U3 'Є4,2 ?5h 7 V3  ? B.ii4 <DL!XBFasteignir   W  E+ 4 <DL!ii4XE4.247,3 ' X3 '4.716,1 ' Y3 '11,0 ' Z3 ' ' [3 '13.991 ' \3 '14.615 ' ]3 '4,5 ?5 ^3  ? B.ii4 <DL!XBSkuldir   _  E+ 4 <DL!ii4XE2.065,7 ' `3 '2.686,5 ' a3 '30,0 ' b3 ' ' c3 '15.437 ' d3 '17.837 ' e3 '15,5 ?5 f3  ?d f5 Hlutfll ' g 'd f5  ' h 'd f5  ' i 'd f5  ' j 'd f5  ' k 'd f5  ' l3 'd f5  ' m3 'd f5  ?5 n3  ? B.ii4 <DL!XBEignarskattsstofn  tC o  E+ 4 <DL!ii4XE137,8% 'tC p3 '154,6% 'tC q3 ' 'tC r3 ' 'tC s3 ' 'tC t3 ' 'tC u3 ' ?5tC v3  ? 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