Arbeitspapier
Swedish Taxation Since 1862: An Overview
This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers 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. Towards 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 both a unique length and breadth of the development of a national tax system.
- Sprache
-
Englisch
- Erschienen in
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Series: IFN Working Paper ; No. 1052
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Taxation, Subsidies, and Revenue
Economic History: Government, War, Law, International Relations, and Regulation: Europe: Pre-1913
Economic History: Government, War, Law, International Relations, and Regulation: Europe: 1913-
- Thema
-
Keywords: Income tax
Wealth tax
Inheritance and gift tax
Consumption tax
Real estate tax
Tax reforms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Henrekson, Magnus
Stenkula, Mikael
- Ereignis
-
Veröffentlichung
- (wer)
-
Research Institute of Industrial Economics (IFN)
- (wo)
-
Stockholm
- (wann)
-
2015
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Henrekson, Magnus
- Stenkula, Mikael
- Research Institute of Industrial Economics (IFN)
Entstanden
- 2015
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