2015

Taxation in Sweden Since 1862: An Introduction and Overview

Särtryck nr 2015:36

Författare: Magnus Henrekson och Mikael Stenkula År: 2015 Publikation: Swedish Taxation: Developments since 1862 Kapitel: 1Redaktör: Magnus Henrekson och Mikael StenkulaFörlag: Palgrave MacmillanFörlagsort: New York Sidor: 1–33
Artikeln online (behörighet kan krävas)
Preliminär version


This chapter gives an introduction to the development of taxation in Sweden from 1862 to 2013, which is examined right through the volume. The contributions in this volume cover six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth, 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 50 years. Toward the end of the period, the tax-to-GDP ratio declined significantly. The analysis is based on a project conducted at the Research Institute of Industrial Economics (IFN), and provides a unique overview of the development of a national tax system.


Referens:
Henrekson, Magnus och Mikael Stenkula (2015), "Taxation in Sweden Since 1862: An Introduction and Overview". Kapitel 1, sid. 1–33 i Magnus Henrekson och Mikael Stenkula, red., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Magnus Henrekson

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Tel: 08 665 4502
magnus.henrekson@ifn.se

Mikael Stenkula

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mikael.stenkula@ifn.se

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