2017

Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

Särtryck nr 2017:30

Författare: Magnus HenreksonÅr: 2017 Publikation: Nordic Tax Journal Årgång (nr): 4 (1) Sidor: 26–46
Preliminär version

Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s Magnus Henrekson


By the late 1960s, real effective taxation of income from individual firm ownership in Sweden approached 100 percent. A series of tax reforms has reversed this situation. This paper (1) elucidates the thinking behind the vision of creating a largely market-based system withoutwealthy capitalists and how that vision guided tax policy; (2) outlines and evaluates the changes in the tax code since the late 1970s, their empirical and intellectual basis, and their implications for the taxation of individual firm ownership; and (3) compares the size of the largest individual wealth holdings in the mid-1960s to their equivalents in the 2010s and discusses how the general public’s views have changed regarding sizeable income streams and wealth from business activity. Today, the tax code favors already wealthy individuals, while high labor income taxation combined with a high valuation of existing assets renders wealth accumulation difficult for persons with no initial wealth.


Referens:
Henrekson, Magnus (2017), "Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s". Nordic Tax Journal 4(1), 26–46.

Magnus Henrekson

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Aktuell forskare

Henrik Jordahl

Forskningsområden: Skattefinansierade tjänster, privatiseringar samt väljarbeteende.

Några av de frågor Henrik Jordahl försöker besvara i sin forskning:

  • Vad förklarar valet mellan offentlig och privat tjänsteproduktion?
  • Hur påverkar detta val tjänsternas kostnader och kvalitet?

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