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Taxation of Swedish firm owners: The great reversal from the 1970s to the 2010s
Henrekson, Magnus - 2017
By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent …
Persistent link: https://www.econbiz.de/10011917040
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The rise and decline of private foundations as controlling owners of Swedish listed firms: The role of tax incentives
Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2019
Private foundations became a vehicle for the corporate control of large listed firms in Sweden during the post-war era …
Persistent link: https://www.econbiz.de/10012145504
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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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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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Evaluation of the Swedish Earned Income Tax Credit
Edmark, Karin - 2012
-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 …
Persistent link: https://www.econbiz.de/10013106035
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The Swedish Inheritance and Gift Taxation, 1885–2004
Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - 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/10010320408
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Taxation and Entrepreneurship in a Welfare State
Stenkula, Mikael - 2009
Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically based on Swedish data for the entire post-war period. Available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self-employment,...
Persistent link: https://www.econbiz.de/10010320285
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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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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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The Evolution of Top Incomes in an Egalitarian Society; Sweden, 1903–2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that …. When included, Sweden's experience resembles that in the U.S. and the U.K. with sharp increases in top incomes. Excluding … capital gains, Sweden looks more like the continental European countries where top income shares have remained relatively …
Persistent link: https://www.econbiz.de/10010320074