2014

Swedish Taxation in a 150-year Perspective

Särtryck nr 2014:52

Författare: Mikael StenkulaÅr: 2014 Publikation: Nordic Tax Journal Årgång (nr): 2 (2) Sidor: 10–42

Swedish Taxation in a 150-year Perspective Mikael Stenkula


This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes) and taxes that were less visible to the public (such as payroll taxes and social security contributions). The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.


Referens:
Stenkula, Mikael (2014), "Swedish Taxation in a 150-year Perspective". Nordic Tax Journal 2(2), 10–42.

Mikael Stenkula

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