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Tax Regimes and Capital Gains Realizations
Jacob, Martin - Nationalekonomiska Institutionen, Uppsala Universitet - 2011
This paper analyzes the effects of progressive versus proportional taxation on capital gains realization behavior. Using a comprehensive panel of over 230,000 individuals in Sweden for 1973-1996, this paper shows after progressive capital gains taxes were cut from over 80% in the 1980s to a...
Persistent link: https://www.econbiz.de/10009201041
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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance
Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. Our contribution is twofold. First, we compute annual effective inheritance tax rates for differently sized bequests and different types of inherited assets...
Persistent link: https://www.econbiz.de/10010890025
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The Swedish Inheritance and Gift Taxation, 1885–2004
Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 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/10010818667
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Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009
Bengtsson, Niklas; Holmlund, Bertil; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives.Using a … that taxes are considerably less progressive over the lifetime than in any single year. In fact, life cycle taxes are close …
Persistent link: https://www.econbiz.de/10010818676
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Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009
Bengtsson, Niklas; Holmlund, Bertil; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a … that taxes are considerably less progressive over the lifetime than in any single year. In fact, life cycle taxes are close …
Persistent link: https://www.econbiz.de/10010818815
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The Swedish Inheritance and Gift Taxation, 1885–2004
Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 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/10010818818
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Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009
Bengtsson, Niklas; Holmlund, Bertil; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives.Using a … that taxes are considerably less progressive over the lifetime than in any single year. In fact, life cycle taxes are close …
Persistent link: https://www.econbiz.de/10010818881
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Long run trends in the distribution of income and wealth
Roine, Jesper; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
? How do the facts relate to proposed theories about changes in inequality? We present the main inequality trends, in some …-called top income literature and new evidence on wealth concentration. The picture that emerges shows that inequality was … increasing concentration, but in most cases inequality seems to have been relatively constant at a high level in the nineteenth …
Persistent link: https://www.econbiz.de/10010762002
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Long run trends in the distribution of income and wealth
Roine, Jesper; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
-opment? How do the facts relate to proposed theories about changes in inequality? We present the main inequality trends, in some …-called top income literature and new evidence on wealth concentration. The picture that emerges shows that inequality was … increasing concentration, but in most cases inequality seems to have been relatively constant at a high level in the nineteenth …
Persistent link: https://www.econbiz.de/10010762027
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Assessing the Effects of Swedish Tax and Benefit Reforms on Income Distribution Using Different Income Concepts.
Bjorklund, A.; Palme, M.; Svensson, I. - Nationalekonomiska Institutionen, Uppsala Universitet - 1995
Persistent link: https://www.econbiz.de/10005669552