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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance

Henrekson, Magnus; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2014

This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity...

Persistent link: https://www.econbiz.de/10010818331

Entrepreneurship, Innovation and Human Flourishing

Henrekson, Magnus - Institutet för Näringslivsforskning (IFN) - 2014

(Princeton University Press, 2013) as inspiration to discuss innovation and entrepreneurship. The book is laudable for its … quest for wealth and material consumption, but rather through adventure, entrepreneurship or creative endeavors. Weaknesses … regrettable given the importance of the book´s main message: Innovation and creative entrepreneurship are not merely the keys to …

Persistent link: https://www.econbiz.de/10011186638

Swedish Inheritance and Gift Taxation (1885–2004)

Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2012

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...

Persistent link: https://www.econbiz.de/10011082581