2015

Taxation of Goods and Services in Sweden (1862–2013)

Reprint No. 2015:33

Author(s): Mikael StenkulaYear: 2015 Title: Swedish Taxation: Developments since 1862 Chapter: 4Editor(s): Magnus Henrekson and Mikael StenkulaPublisher: Palgrave MacmillanCity: New York Pages: 179–222
Online article (restrictions may apply)
Preliminary version


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.


Reference:
Stenkula, Mikael (2015), "Taxation of Goods and Services in Sweden (1862–2013)". Chapter 4, pp. 179–222 in Magnus Henrekson and Mikael Stenkula, eds., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Mikael Stenkula

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