Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109101
Authors: 
Henrekson, Magnus
Stenkula, Mikael
Year of Publication: 
2015
Series/Report no.: 
IFN Working Paper 1052
Abstract: 
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.
Subjects: 
Keywords: Income tax
Wealth tax
Inheritance and gift tax
Consumption tax
Real estate tax
Tax reforms
JEL: 
H20
H71
N43
N44
Document Type: 
Working Paper

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