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...

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...

Contents: 1. Under the name of tällberg -- 2. Family business as contexts and within contexts -- 3. Social and material, space and place -- 4. Narrative and story and a being-in-the-world methodology -- 5. The siljanstrand, the siljansgården and the green hotel story -- 6. The klockargården...