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Taxation Research Project

The IFN taxation research project aims to increase our knowledge about the role of taxes in the Swedish economy. Taxes are the main source of funding of investments in infrastructure and public welfare, and they redistribute resources between individuals and groups in the population. The effects of taxes on individuals and firms are complex, but it is clear that they have a large influence on the size of the economy as well as its long-term growth potential. The importance of studying the role of taxes for economic activity is large. Within the IFN tax research project, there are several sub-projects on different issues such as the effects of capital taxation, the taxation of foundations, and the historical connection between taxes and entrepreneurship.

Project manager
Daniel Waldenström

+46 (0)8 665 4584
+46 70 491 6082

Project participants
Magnus Henrekson, IFN

Felicia Doll, IFN

Spencer Bastani, IFN och IFAU

Mikael Stenkula, IFN

Paula Roth, IFN

Olle Hammar, IFN och Institutet för Framtidsstudier


The effects of capital taxation
Taxes on capital make up about one tenth of total tax revenue but are nevertheless central to the tax system. The most important capital taxes are those that affect company profits, capital income, and real estate. This project studies the effects of changes in capital taxation on property taxation and ownership structure, capital formation, and the balance between labor and capital taxes regarding tax planning and labor supply.

Researchers: Spencer Bastani, Daniel Waldenström


The Swedish tax system in a historical and entrepreneurial perspective
The purpose of this project is to describe and analyze the development of the Swedish tax system from the middle of the 19th century until today. The Swedish tax system consists of many different components, such as capital, labor and inheritance taxes, which have been developed in different ways and which deserve to be studied separately. The project maps the design and development of the tax system in a long-term perspective, in addition, analyzes the function of the tax system and how this has affected the economy in general and the structure, development and organization of business in particular.

Researchers: Magnus Henrekson, Mikael Stenkula, Daniel Waldenström


Swedish income and wealth distribution and mobility
Knowledge of the connections between generations with regard to income and wealth is of utmost importance for central social science issues. This project studies intergenerational mobility in income and wealth in Sweden from the beginning of the 20th century to today. The project consists of creating new databases of wealth and inheritance, and based on this study issues of a general nature as well as a number of Sweden-specific issues concerning income and wealth distribution from the welfare state's structure, via its expansion phase until today.

Researchers: Felicia Doll, Olle Hammar, Paula Roth, Daniel Waldenström


Taxation of foundations
The project aims to explain how the taxation of foundations in Sweden has changed over time and compare it with other types of ownership.

Researcher: Magnus Henrekson.


The importance of education and innate abilities to pay taxes
The purpose of the project is to study the importance of individuals' innate abilities for their outcomes in the labor and capital markets and how they respond to various forms of taxation.

Researchers: Spencer Bastani, Daniel Waldenström