DuRietz, Gunnar; Henrekson, Magnus - 2014
abolished in 2007. It offers a thorough description of the rules concerning valuation of assets, deductions/exemptions and tax … schedules to characterize effective wealth tax schedules for the period 1911–2006. These rules and schedules are used to … calculate marginal and average wealth tax rates for the whole period for a number of differently endowed owners of family firms …