Working Paper Series
Swedish Taxation since 1862: An Overview
() and Mikael Stenkula
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.
Keywords: Keywords: Income tax; Wealth tax; Inheritance and gift tax; Consumption tax; Real estate tax; Tax reforms; (follow links to similar papers)
JEL-Codes: H20; H71; N43; N44; (follow links to similar papers)
44 pages, January 2, 2015, Revised September 10, 2015
Before downloading any of the electronic versions below
you should read our statement on
for viewing Postscript files and the
Acrobat Reader for viewing and printing pdf files.
Full text versions of the paper:
- This paper is published as:
Henrekson, Magnus and Mikael Stenkula, (2015), 'Swedish Taxation Since 1862: An Introduction and Overview' in Henrekson, Magnus and Mikael Stenkula (eds.) Swedish Taxation: Developments since 1862, 1 edn., chapter 1, pages 1-33, Palgrave Macmillan.
Questions (including download problems) about the papers in this series should be directed to Elisabeth Gustafsson ()
Report other problems with accessing this service to Sune Karlsson ()
or Helena Lundin ().
Design by Joachim Ekebom