Swedish Taxation Since 1862
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Swedish Taxation
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Author : M. Henrekson
language : en
Publisher: Springer
Release Date : 2015-06-03
Swedish Taxation written by M. Henrekson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-03 with Business & Economics categories.
By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.
Swedish Taxation Since 1862
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Author : Magnus Henrekson
language : en
Publisher:
Release Date : 2015
Swedish Taxation Since 1862 written by Magnus Henrekson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
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.
The Making Of Tax Law
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Author : Sven-Olof Lodin
language : en
Publisher: IBFD
Release Date : 2011
The Making Of Tax Law written by Sven-Olof Lodin and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Juridik categories.
This book describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result. After an introduction to the Swedish political system and the scope for external influence, the author discusses fiscal trends in Sweden from 1948 to 1990, the tax reform of the century, designing new corporate taxation, designing new individual taxation, political implications, some important battles after the tax reform, abolition of the inheritance tax and retention of the wealth tax, the issue of property taxation, taxation of close companies, fiscal policy of the moderate/liberal government between 2006 and 2010, and EU fiscal policy.
Swedish Taxation
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Author : M. Henrekson
language : en
Publisher: Palgrave Macmillan
Release Date : 2014-01-14
Swedish Taxation written by M. Henrekson and has been published by Palgrave Macmillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-14 with Business & Economics categories.
By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.
Taxation Of Goods And Services In Sweden 1862 2013
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Author : Mikael Stenkula
language : en
Publisher:
Release Date : 2014
Taxation Of Goods And Services In Sweden 1862 2013 written by Mikael Stenkula and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper presents annual Swedish time series data regarding consumption taxes, i.e., the indirect taxation of goods and services, for the 1862-2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it was rather low. At the beginning of the period examined, customs duties and specific consumption taxes on alcohol and sugar were the most important sources of revenue. The importance of consumption taxes decreased during World War I. After World War I, consumption taxes began to regain their importance, and taxation of vehicles and tobacco contributed significantly to tax revenue. After another dip during World War II, the tax revenue from consumption taxes increased again following the end of the war, and as a share of GDP, it increased sharply. However, the importance of specific consumption taxes and customs duties, in particular, has fallen dramatically since that time. The mix of specific consumption taxes also shifted with an emphasis on energy and environmental taxes. A permanent general consumption tax was introduced in 1960, and its importance has increased sharply since its introduction, accounting for more than 40 percent of central government revenue toward the end of the period examined.
Taxation In Sweden
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Author : Harvard Law School. International Program in Taxation
language : en
Publisher:
Release Date : 1959
Taxation In Sweden written by Harvard Law School. International Program in Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1959 with Taxation categories.
The Swedish Tax System
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Author : Göran Grosskopf
language : en
Publisher:
Release Date : 1985
The Swedish Tax System written by Göran Grosskopf and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Income tax categories.
Taxes In Sweden
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Author :
language : en
Publisher:
Release Date : 1991
Taxes In Sweden written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Taxation categories.
Marginal Taxation On Labour Income In Sweden From 1862 To 2010
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Author : Mikael Stenkula
language : en
Publisher:
Release Date : 2014
Marginal Taxation On Labour Income In Sweden From 1862 To 2010 written by Mikael Stenkula and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labour income for a low-, average- and high-income earner for the period 1862 -2010. These data are unique in their consistency, thoroughness and timespan covered. We identify four distinct periods separated by major tax reforms. The tax system can be depicted as proportional, with low tax wedges until the Second World War. Next follows a period featuring increasing tax wedges. During the third period, starting with the 1971 tax reform and continuing throughout the 1980s, the efforts to redistribute income culminated and tax wedges peaked. The high-income earner started to pay the top marginal tax wedge which could be as high as almost 90%. The main explanations for this development are temporary crises leading to permanent tax increases, expansion of the public sector, distributional ambitions, increased local taxes, bracket-creep and the introduction of social security contributions paid by employers.The 1990- 1991 tax reform represents the beginning of a new and still continuing period with decreasing marginal tax wedges.
Swedish Capital Income Taxation 1862 2013
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Author : Gunnar Du Rietz
language : en
Publisher:
Release Date : 2018
Swedish Capital Income Taxation 1862 2013 written by Gunnar Du Rietz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
This paper describes the evolution of capital income taxation in Sweden between 1862 and 2013, including corporate, dividends, capital gains, interest income, and wealth taxation. To illustrate this evolution, we present annual time series data regarding the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues, retained earnings or debt. The METR is low and stable and does not exceed five percent until World War I, when it begins to drift somewhat upward and vary depending on the source of finance. The outbreak of World War II begins a period during which the magnitude and variation of the METR sharply increase. The METR peaks during the 1970s and 1980s and often exceeds 100 percent. The 1990-1991 tax reform and decreased inflation reduce the magnitude and variation of the METR, which varies between 15 and 35 percent at the end of the period examined.