2015

Taxation in Sweden Since 1862: An Introduction and Overview

Reprint No. 2015:36

Author(s): Magnus Henrekson and Mikael Stenkula Year: 2015 Title: Swedish Taxation: Developments since 1862 Chapter: 1Editor(s): Magnus Henrekson and Mikael StenkulaPublisher: Palgrave MacmillanCity: New York Pages: 1–33
Online article (restrictions may apply)
Preliminary version


This chapter gives an introduction to the development of taxation in Sweden from 1862 to 2013, which is examined right through the volume. The contributions in this volume cover six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth, 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 50 years. Toward the end of the period, the tax-to-GDP ratio declined significantly. The analysis is based on a project conducted at the Research Institute of Industrial Economics (IFN), and provides a unique overview of the development of a national tax system.


Reference:
Henrekson, Magnus and Mikael Stenkula (2015), "Taxation in Sweden Since 1862: An Introduction and Overview". Chapter 1, pp. 1–33 in Magnus Henrekson and Mikael Stenkula, eds., Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.

Magnus Henrekson

Contact

Ph: +46 (0)8 665 4502
magnus.henrekson@ifn.se

Mikael Stenkula

Contact

Ph: +46 8 665 4530
Mob: +46 700 44 87 27
mikael.stenkula@ifn.se

Interdisciplinary European Studies

The European Union in a Changing World Order

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This book explores how the European Union responds to the ongoing challenges to the liberal international order. These challenges arise both within the EU itself and beyond its borders, and put into question the values of free trade and liberal democracy. 

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