How Should Capital Be Taxed? Theory and Evidence from Sweden

Arbeitspapier

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, we tie together our findings and discuss their implications for tax policy.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: IZA Discussion Papers ; No. 11475

Classification and Topics

• Classification: Wirtschaft ; Personal Income, Wealth, and Their Distributions ; International Financial Policy: Financial Transactions Tax; Capital Controls ; Taxation and Subsidies: Efficiency; Optimal Taxation ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
• Subject: optimal taxation ; capital taxation ; wealth tax ; inheritance tax ; corporate tax ; income inequality ; wealth inequality ; political economy ; preferences for redistribution

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Bastani, Spencer ; Waldenström, Daniel
• Event: Veröffentlichung
• (who): Institute of Labor Economics (IZA)
• (where): Bonn
• (when): 2018

Further information

• Handle: http://hdl.handle.net/10419/180493
• Last update: 10.03.2025, 11:43 AM CET