2015

Taxation of Goods and Services in Sweden (1862–2013)

Särtryck nr 2015:33

Författare: Mikael StenkulaÅr: 2015 Publikation: Swedish Taxation: Developments since 1862 Kapitel: 4Redaktör: Magnus Henrekson och Mikael StenkulaFörlag: Palgrave MacmillanFörlagsort: New York Sidor: 179–222
Artikeln online (behörighet kan krävas)
Preliminär version


This chapter presents annual Swedish time series data regarding consumption taxes; that is, the indirect taxation of goods and services, for the 1862–2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it was rather low. By the end of the period, the consumption tax revenue was much higher when measured as a share of GDP, but somewhat smaller when measured as a share of total state tax revenue. The mix of consumption taxes also shifted with an emphasis on custom duties and on alcohol-related taxes at the beginning of the examined period, and an emphasis on energy and environmental taxes and on a value added tax by the end of the period.


Referens:
Stenkula, Mikael (2015), "Taxation of Goods and Services in Sweden (1862–2013)". Kapitel 4, sid. 179–222 i Magnus Henrekson och Mikael Stenkula, red., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Mikael Stenkula

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Niclas Berggren

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

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