Showing 1 - 10 of 35
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...
Persistent link: https://www.econbiz.de/10013051675
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
Using historical data, we test the validity of Wagner's law of increasing state activity at different stages of economic development for five industrialized European countries: the United Kingdom, Denmark, Sweden, Finland and Italy. In order to investigate the coherence between Wagner's law and...
Persistent link: https://www.econbiz.de/10009659861
This paper surveys the development and role of the real estate tax in Sweden between 1862 and 2010. The possibility to tax real estate has been used at both the local and state level throughout history. Its importance is difficult to assess directly due to limited data availability and the...
Persistent link: https://www.econbiz.de/10010392864
This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly...
Persistent link: https://www.econbiz.de/10010459612
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labour income for a low-, average- and high-income earner for the period 1862 -2010. These data are unique in their consistency, thoroughness and timespan covered. We identify four...
Persistent link: https://www.econbiz.de/10013062664
A Swedish professor has been accused of committing xenophobic acts towards a Turkish university student. This occurrence, at first glance, seems ostensibly an isolated example of a lack of tolerance and acceptance in academia. It is helpful to briefly recall the last elections in Sweden and the...
Persistent link: https://www.econbiz.de/10014257531
This paper focuses on the development of property rights to village com-mons, as they appear in the court rolls of a legal district in Sweden in the late 17th and the early 18th century. A development of agrarian property rights, from comparably attenuated towards more exclusive and private...
Persistent link: https://www.econbiz.de/10005423770
Sugar was of the utmost importance for the development of a transatlantic trade during the early modern era. This working paper explores the impact of institutions and institutional changes of the colonial trade in sugar focusing on one country on the European semi-periphery, namely Sweden....
Persistent link: https://www.econbiz.de/10005771157