<abstract xmlns="http://www.w3.org/1999/xhtml"><p> This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption 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 nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.</p></abstract>

This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption 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 nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

Swedish Taxation in a 150-year Perspective

Research Institite of Industrial Economics, IFN

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Swedish Taxation in a 150-year Perspective"}

This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the...

Swedish Taxation in a 150-year Perspective

Published Online: May 15, 2015

Page range: 10 - 42

DOI: https://doi.org/10.1515/ntaxj-2014-0017

Keywords
Income tax, Wealth tax, Inheritance and gift tax, Consumption tax, Real estate tax, Tax reforms

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Swedish Taxation in a 150-year Perspective

Published Online: May 15, 2015

Page range: 10 - 42

DOI: https://doi.org/10.1515/ntaxj-2014-0017

KeywordsIncome tax, Wealth tax, Inheritance and gift tax, Consumption tax, Real estate tax, Tax reforms

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Income tax, Wealth tax, Inheritance and gift tax, Consumption tax, Real estate tax, Tax reforms