The contributions in Swedish Taxation examine the development of taxation in Sweden since 1862. Six key aspects of the tax system are covered: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate.
The book includes both a general description of the evolution of the specific taxes and an illustration of how these taxes could affect firms, investments or individuals. The presentation also includes extensive appendices, embracing all relevant tax schedules for the examined period. These data are unique in their consistency, thoroughness, breadth and timespan covered.
The working paper versions of the contributions can be found using the links below:
Data behind all figures in the book and subsequent studies can be downloaded here.
Läs mer på extern sida
Referens:
Henrekson, Magnus and Mikael Stenkula, eds. (2015). Swedish Taxation: Developments since 1862. New York: Palgrave Macmillan.