Swedish taxation : developments since 1862 / edited by Magnus Henrekson and Mikael Stenkula.

Format:

Book

Contributor:

Henrekson, Magnus, editor.

Stenkula, Mikael, editor.

Language:

English

Subjects (All):

Taxation--Sweden--History.

Taxation.

History.

Sweden.

Genre:

History.

Physical Description:

xviii, 334 pages : illustrations ; 25 cm

Edition:

First edition.

Place of Publication:

New York, NY : Palgrave Macmillan, 2015.

Summary:

Taxes have profound effects on economic behavior and affect the real economy by distorting choices. Therefore, the tax system is one of society's most fundamental institutions, as it influences many economic decisions, such as labor supply, the amount of savings and entrepreneurial activities. Detailed knowledge on the structure and evolution of taxation is essential to understanding the choices made by individuals and firms, and the effects of these choices on the performance of the overall economy. Swedish Taxation examines the development of taxation in Sweden since 1862. By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s. Book jacket.

Contents:

1 Swedish Taxation since 1862: An Introduction and Overview / Magnus Henrekson Henrekson, Magnus, Mikael Stenkula Stenkula, Mikael 1

2 Swedish Labor Income Taxation (1862-2013) / Gunnar Du Rietz Rietz, Gunnar Du, Dan Johansson Johansson, Dan, Mikael Stenkula Stenkula, Mikael 35

3 Swedish Capital Income Taxation (1862-2013) / Gunnar Du Rietz Rietz, Gunnar Du, Dan Johansson Johansson, Dan, Mikael Stenkula Stenkula, Mikael 123

4 Taxation of Goods and Services in Sweden (1862-2013) / Mikael Stenkula Stenkula, Mikael 179

5 Swedish Inheritance and Gift Taxation (1885-2004) / Gunnar Du Rietz Rietz, Gunnar Du, Magnus Henrekson Henrekson, Magnus, Daniel Waldenström Waldenström, Daniel 223

6 Swedish Wealth Taxation (1911-2007) / Gunnar Du Rietz Rietz, Gunnar Du, Magnus Henrekson Henrekson, Magnus 267

7 Taxation of Real Estate in Sweden (1862-2013) / Mikael Stenkula Stenkula, Mikael 303.

Notes:

Includes bibliographical references and index.

ISBN:

9781137478146

1137478144

OCLC:

913609616