By M. Henrekson, M. Stenkula
Via taking the lengthy view at the evolution of this country's tax rules in the course of the earlier few a long time, Henrekson and Stenkula clarify how Sweden built the top tax-to-GDP ratio on the earth, till the start of the 2000s.
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Extra info for Swedish Taxation: Developments since 1862
Additionally, a specific sugar tax was also imposed. Similar to customs duties, the share of specific consumption taxes decreased significantly during World War I, but the share increased again after the war. In the mid-1930s, the tax share from specific consumption taxes Swedish Taxation since 1862 19 60 50 40 30 Specific cons. taxes 20 10 Customs duties General cons. 8 Composition of consumption tax revenue as a percentage of total tax revenue, 1862–2013 (%). Source: Stenkula (2015a). was the highest in the entire period examined.
26 Taxation impacts the use of the factors of production and, consequently, affects employment, investment, and economic development. It is also possible to analyze different explanations for the expanding government sector and the associated increase in the tax-to-GDP ratio. What extent of the growth may be explained by, for example, an increased scope for, and lower costs of, taxation? 27 The ability to tax may differ substantially both over time and among types of taxes. No study has analyzed conditions in Sweden during the 1800s.
SEK = Swedish kronor. There were roughly five Swedish kronor to the US$ during the Bretton Woods era. In recent decades, the exchange rate has, with a few exceptions, fluctuated from six to nine kronor to the dollar. 22. Various, often temporary, types of wealth taxes had occasionally existed earlier. 23. For a discussion on why the wealth tax was abolished and why the inheritance tax was abolished before the wealth tax, see Henrekson and Du Rietz (2014). 24. Local tax authorities often estimated a hypothetical rental income before this tax reform, but there were no formal rules that stipulated how this estimation should be performed.