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Swedish Capital Income Taxation (1862–2013)
Du Rietz, Gunnar - 2018
This paper describes the evolution of capital income taxation in Sweden between 1862 and 2013, including corporate …
Persistent link: https://www.econbiz.de/10012938079
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Taxation of Real Estate in Sweden (1862–2013)
Stenkula, Mikael - 2014
This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and … 2010. Real estate has historically been taxed at both the local and state levels in Sweden. The importance of real estate … taxation in Sweden is nevertheless difficult to assess directly because of the limited availability of data and the specific …
Persistent link: https://www.econbiz.de/10013051675
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Swedish Labor Income Taxation (1862–2013)
Du Rietz, Gunnar - 2014
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labor income for a low-, average- and high-income earners for the period 1862 to 2013. The tax wedges were initially low and the tax system proportional. The tax wedges began to increase...
Persistent link: https://www.econbiz.de/10013062418
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Taxation of Goods and Services in Sweden (1862–2013)
Stenkula, Mikael - 2014
This paper presents annual Swedish time series data regarding consumption taxes, i.e., the indirect taxation of goods and services, for the 1862-2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it was...
Persistent link: https://www.econbiz.de/10013063262
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Using Self-Employment as Proxy for Entrepreneurship : Some Empirical Caveats
Bjuggren, Carl Magnus; Johansson, Dan; Stenkula, Mikael - 2014
-employment sometimes differs diametrically depending on source. Sweden is occasionally erroneously reported to show the largest increase in …
Persistent link: https://www.econbiz.de/10014191114