2015

Swedish Wealth Taxation (1911–2007)

Särtryck nr 2015:31

Författare: Gunnar Du Rietz och Magnus Henrekson År: 2015 Publikation: Swedish Taxation: Developments since 1862 Kapitel: 6Redaktör: Magnus Henrekson och Mikael StenkulaFörlag: Palgrave MacmillanFörlagsort: New York Sidor: 267–302
Artikeln online (behörighet kan krävas)
Preliminär version


The authors study the evolution of Swedish wealth taxation, since its introduction in 1911 until it was abolished in 2007. The rules concerning the valuation of assets, deductions/exemptions, and tax schedules are described and used to calculate marginal and average wealth tax rates for a number of differently endowed owners of family firms and individual fortunes. There were three major tax hikes: in 1934, when the wealth tax was more than doubled; in 1948, when tax rates doubled again; and in 1971, for owners of large wealth. Effective tax rates peaked in 1973 for owners of large firms and in 1983, for individuals with large non-corporate wealth. Tax rates for small-firm owners and small fortunes were substantially lower, but the difference was smaller if reduction rules applied. Aggregate wealth tax revenues were relatively small: they never exceeded 0.4 percent of GDP in the postwar period and amounted to 0.16 percent of GDP in 2006.


Referens:
Du Rietz, Gunnar och Magnus Henrekson (2015), "Swedish Wealth Taxation (1911–2007)". Kapitel 6, sid. 267–302 i Magnus Henrekson och Mikael Stenkula, red., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Magnus Henrekson

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Niclas Berggren

Forskningsområden: Institutionell och politisk ekonomi; tillit, tolerans och religion; skönhetens betydelse i politiken.

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