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.
Swedish Taxation: Developments since 1862
Taxation of Goods and Services in Sweden (1862–2013)