Working Paper No. 1375

Have You Benefited from the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes

Published: December 11, 2020Pages: 27Keywords: Tax burden; Tax distribution; Tax reformJEL-codes: D63; H23; H24

Have You Benefited from the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes Åsa Hansson


Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location.

The results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so for middle- and high-income earners.


Reference:

Hansson, Åsa (2020). "Have You Benefited from the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes". IFN Working Paper No. 1375. Stockholm: Research Institute of Industrial Economics (IFN).

Åsa Hansson

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