Swedish Taxation

1. Front Matter

   Pages i-xviii

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2. Swedish Taxation since 1862: An Introduction and Overview

   • Magnus Henrekson, Mikael Stenkula

   Pages 1-33

3. Swedish Labor Income Taxation (1862–2013)

   • Gunnar Du Rietz, Dan Johansson, Mikael Stenkula

   Pages 35-122

4. Swedish Capital Income Taxation (1862–2013)

   • Gunnar Du Rietz, Dan Johansson, Mikael Stenkula

   Pages 123-178

5. Taxation of Goods and Services in Sweden (1862–2013)

   • Mikael Stenkula

   Pages 179-221

6. Swedish Inheritance and Gift Taxation (1885–2004)

   • Gunnar Du Rietz, Magnus Henrekson, Daniel Waldenström

   Pages 223-265

7. Swedish Wealth Taxation (1911–2007)

   • Gunnar Du Rietz, Magnus Henrekson

   Pages 267-302

8. Taxation of Real Estate in Sweden (1862–2013)

   • Mikael Stenkula

   Pages 303-327

9. Back Matter

   Pages 329-334

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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.

• capital
• development
• service
• Sweden
• taxation

"This book characterizes the Swedish tax system and all its changes during a 150-year period. All important taxes and tax bases are covered: Labor, capital, wealth, inheritance and gift, goods and services, and finally real estate. The completeness and long historical coverage make this a unique set of information. I predict that this book will be the standard reference in all future research involving Swedish taxes." - Lennart Flood, Professor, University of Gothenburg, Sweden

"This volume provides a comprehensive overview in English of the entire Swedish tax system, covering the 152 years from 1862 to 2013. The Swedish tax structure has varied enormously over this period, with at least ten major tax reforms, and with marginal tax rates reaching levels rarely seen in any other country. This volume should become a key reference for a wide range of papers studying how taxes affect firm and individual behavior." - Roger H. Gordon, Professor, University of California, San Diego, USA

• Research Institute of Industrial Economics, IFN, Stockholm, Sweden

  Magnus Henrekson, Mikael Stenkula

Gunnar Du Rietz, Research Institute of Industrial Economics, Sweden Dan Johansson, Örebro University, Sweden Daniel Waldenström, Uppsala University, Sweden

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