Unique History of Taxes

6 November 2013

For the first time the entire Swedish tax system has been mapped systematically from 1862 to the present day. "It's a vast project. For four years a number of scientists under the leadership of Dr. Mikael Stenkula, IFN, have studied the subject," explained Magnus Henrekson , director of the institute. The main results from the first segment – about labour income taxation – have recently been published in Scandinavian Economic History Review.

The systematization of the tax system will be completed within the next few months. Already there is documentation on:

Labour income taxation, as a working paper
Labour income taxation in Scandinavian Economic History Review
Inheritance and gift taxation, as a working paper
Taxes on goods and services, as a working paper

Sections on capital income as well as wealth taxation are soon forthcoming. A concluding chapter on real estate tax will be published early next year.

“The different parts will later on be published as a collective volume that can be used by other researchers who want to study the effects of the Swedish taxation during the last 150 years. Studies can be made on the impact of taxes on for example ownership, growth, industry structure, dynamics, wealth and dynamics.

In the picture: Mikael Stenkula.

Published November 6 2013