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Nordic Tax Journal

Swedish Taxation in a 150–year Perspective

Scientific Article in English
Reference
Stenkula, Mikael (2014). “Swedish Taxation in a 150–year Perspective”. Nordic Tax Journal (2), 10–42. doi.org/10.1515/ntaxj-2014-0017

Author
Mikael Stenkula

This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption 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 nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.