Swedish Taxation

Developments since 1862

Editors: Henrekson, M., Stenkula, M. (Eds.)

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About this book

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.

About the authors

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

Reviews

"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


Table of contents (7 chapters)

  • Swedish Taxation since 1862: An Introduction and Overview

    Henrekson, Magnus (et al.)

    Pages 1-33

  • Swedish Labor Income Taxation (1862–2013)

    Rietz, Gunnar (et al.)

    Pages 35-122

  • Swedish Capital Income Taxation (1862–2013)

    Rietz, Gunnar (et al.)

    Pages 123-178

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

    Stenkula, Mikael

    Pages 179-221

  • Swedish Inheritance and Gift Taxation (1885–2004)

    Rietz, Gunnar (et al.)

    Pages 223-265

Buy this book

eBook $89.00
price for USA (gross)
  • ISBN 978-1-137-47815-3
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $120.00
price for USA
  • ISBN 978-1-137-47814-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Swedish Taxation
Book Subtitle
Developments since 1862
Editors
  • M. Henrekson
  • M. Stenkula
Copyright
2015
Publisher
Palgrave Macmillan US
Copyright Holder
Palgrave Macmillan, a division of Nature America Inc.
eBook ISBN
978-1-137-47815-3
DOI
10.1057/9781137478153
Hardcover ISBN
978-1-137-47814-6
Edition Number
1
Number of Pages
XVIII, 334
Topics