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CESIS - Centre of Excellence for Science and Innovation Studies, Royal Institute of Technology KTH/CESIS Working Paper Series in Economics and Institutions of Innovation

No 378:
Recent developments in Corporate Taxation in Sweden

Christian Thomann ()

Abstract: This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector-level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.

Keywords: Tax Reform; Corporate Tax; Debt; Equity; (follow links to similar papers)

JEL-Codes: D58; H25; (follow links to similar papers)

20 pages, October 10, 2014

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