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A 150-year Perspective on Swedish Capital Income Taxation
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-5610-8526
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
2014 (English)Report (Refereed)
Abstract [en]

This paper describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues, retained earnings or debt. Tax tables covering the period are presented. These data are unique in their consistency, thoroughness and time span covered. The METR is low, is stable and does not exceed five percent until World War I, when it starts to drift somewhat upward and vary depending on the source of finance. The outbreak of World War II starts a period when the magnitude and variation of the METR sharply increases. The METR peaks during the 1970s and 1980s and often exceeds 100 percent. The 1990–1991 tax reform and lower inflation reduce the magnitude and variation of the METR. The METR varies between 15 and 40 percent at the end of the examined period.

Place, publisher, year, edition, pages
Örebro, Sweden: Örebro University School of Business , 2014. , p. 68
Series
Working Papers, School of Business, ISSN 1403-0586 ; 2014:2
Keywords [en]
cost of capital, marginal effective tax rates, marginal tax wedges, tax reforms
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-64151OAI: oai:DiVA.org:oru-64151DiVA, id: diva2:1174309
Available from: 2018-01-15 Created: 2018-01-15 Last updated: 2018-01-18Bibliographically approved

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A 150-year Perspective on Swedish Capital Income Taxation

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Johansson, Dan

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • Other style
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Language
  • de-DE
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  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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