Scandinavian Working Papers in Economics

Working Paper Series,
Research Institute of Industrial Economics

No 1018: Taxation of Real Estate in Sweden (1862–2013)

Mikael Stenkula ()
Additional contact information
Mikael Stenkula: Research Institute of Industrial Economics (IFN), Postal: P.O. Box 55665, SE-102 15 Stockholm, Sweden

Abstract: This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and 2010. Real estate has historically been taxed at both the local and state levels. The importance of real estate taxation in Sweden is nevertheless difficult to assess directly because of the limited availability of data and the specific construction of the local tax system after 1920. The real estate tax initially aimed to provide municipalities with a stable tax base; however, its importance in this respect has diminished over time. After the tax reform of 1990–1991 in Sweden, real estate was taxed exclusively at the national level, generating tax revenue of approximately one percent of GDP. Further, in 2008, part of the tax was transformed to a “local fee”.

Keywords: Real estate tax; Property tax; Tax reforms

JEL-codes: H20; N43; N44

28 pages, First version: April 14, 2014. Revised: September 10, 2015. Earlier revisions: October 21, 2014, November 20, 2014.

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