Working Paper No. 446

Capital Gains Taxation and Residential Mobility in Sweden

Published: November 1995Pages: 22Keywords: Capital Gains Taxes; Residential MobilityJEL-codes: H2; R2

Capital Gains Taxation and Residential Mobility in Sweden Per Lundborg and Per Skedinger


Theoretical studies have shown that capital gains taxes in the housing market may create lock-in effects but so far no empirical evidence has been presented regarding the size of these effects. For a panel of Swedish house owners in 1984-1990, we show that lock-in effects only appear for households with income reductions; the size of these lock-in effects crucially depends on the magnitude of the income loss. The theoretical model and features of the Swedish tax system imply that lock-in effects depend on the degree of mismatch in the current residence and whether the households buy up or by down.

Per Skedinger

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The authors of this book, Niklas Elert, Magnus Henrekson and Mikael Stenkula, advise the economies of the European Union to become more entrepreneurial in promoting innovation and economic growth. The authors propose a reform strategy with respect to several aspects to achieve this goal.

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