Swedish Taxation Developments since 1862
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.
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Copyright material from www.palgraveconnect.com - licensed to University of Sydney - PalgraveConnect - 2015-10-24
Swedish Taxation
10.1057/9781137478153 - Swedish Taxation, Edited by Magnus Henrekson and Mikael Stenkula
10.1057/9781137478153 - Swedish Taxation, Edited by Magnus Henrekson and Mikael Stenkula
Copyright material from www.palgraveconnect.com - licensed to University of Sydney - PalgraveConnect - 2015-10-24
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Developments since 1862
Edited by Magnus Henrekson and
Mikael Stenkula
10.1057/9781137478153 - Swedish Taxation, Edited by Magnus Henrekson and Mikael Stenkula
Copyright material from www.palgraveconnect.com - licensed to University of Sydney - PalgraveConnect - 2015-10-24
Swedish Taxation
swedish taxation
Copyright © Magnus Henrekson and Mikael Stenkula, 2015. All rights reserved.
Where this book is distributed in the UK, Europe and the rest of the world, this is by Palgrave Macmillan, a division of Macmillan Publishers Limited, registered in England, company number 785998, of Houndmills, Basingstoke, Hampshire RG21 6XS. Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. Palgrave® and Macmillan® are registered trademarks in the United States, the United Kingdom, Europe and other countries. ISBN: 978–1–137–47814–6 Library of Congress Cataloging-in-Publication Data Swedish taxation : developments since 1862 / edited by Magnus Henrekson and Mikael Stenkula. pages cm Includes bibliographical references and index. ISBN 978–1–137–47814–6 (hardback : alk. paper) 1. Taxation—Sweden—History. I. Henrekson, Magnus. II. Stenkula, Mikael. HJ2835.S94 2014 336.2009485—dc23
2014047028
A catalogue record of the book is available from the British Library. Design by Newgen Knowledge Works (P) Ltd., Chennai, India. First edition: June 2015 10 9 8 7 6 5 4 3 2 1
10.1057/9781137478153 - Swedish Taxation, Edited by Magnus Henrekson and Mikael Stenkula
Copyright material from www.palgraveconnect.com - licensed to University of Sydney - PalgraveConnect - 2015-10-24
First published in 2015 by PALGRAVE MACMILLAN® in the United States—a division of St. Martin’s Press LLC, 175 Fifth Avenue, New York, NY 10010.
List of Figures
vii
List of Tables
xi
Foreword
xv
About the Authors 1 Swedish Taxation since 1862: An Introduction and Overview Magnus Henrekson and Mikael Stenkula
xvii 1
2 Swedish Labor Income Taxation (1862–2013) Gunnar Du Rietz, Dan Johansson, and Mikael Stenkula
35
3 Swedish Capital Income Taxation (1862–2013) Gunnar Du Rietz, Dan Johansson, and Mikael Stenkula
123
4 Taxation of Goods and Services in Sweden (1862–2013) Mikael Stenkula
179
5 Swedish Inheritance and Gift Taxation (1885–2004) Gunnar Du Rietz, Magnus Henrekson, and Daniel Waldenström
223
6 Swedish Wealth Taxation (1911–2007) Gunnar Du Rietz and Magnus Henrekson
267
7 Taxation of Real Estate in Sweden (1862–2013) Mikael Stenkula
303
Index
329
10.1057/97811
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