2015

Swedish Capital Income Taxation (1862–2013)

Särtryck nr 2015:34

Författare: Gunnar Du Rietz, Dan Johansson och Mikael Stenkula År: 2015 Publikation: Swedish Taxation: Developments since 1862 Kapitel: 3Redaktör: Magnus Henrekson och Mikael StenkulaFörlag: Palgrave MacmillanFörlagsort: New York Sidor: 123–178
Artikeln online (behörighet kan krävas)
Preliminär version


This chapter describes the evolution of capital income taxation in Sweden between 1862 and 2013, including corporate, dividends, capital gains, interest income, and wealth taxation. To illustrate this evolution, we present annual time series data regarding the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues, retained earnings, or debt. The METR is low and stable and does not exceed 5 percent until World War I, when it begins to drift somewhat upward, and vary depending on the source of finance. The outbreak of World War II begins a period during which the magnitude and variation of the METR sharply increase. The METR peaks during the 1970s and 1980s and often exceeds 100 percent. The 1990–1991 tax reform and decreased inflation reduce the magnitude and variation of the METR, which varies between 15 and 35 percent at the end of the period examined.


Referens:
Du Rietz, Gunnar, Dan Johansson och Mikael Stenkula (2015), "Swedish Capital Income Taxation (1862–2013)". Kapitel 3, sid. 123–178 i Magnus Henrekson och Mikael Stenkula, red., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Mikael Stenkula

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