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Swedish Capital Income Taxation (1862–2013)
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
Örebro University, Örebro University School of Business. HUI Research.ORCID iD: 0000-0002-5610-8526
Research Institute of Industrial Economics (IFN), Stockholm, Sweden.
2014 (English)Report (Other academic)
Abstract [en]

This paper describes the evolution of capital income taxation in Sweden between1862 and 2013, including the taxation of corporate profits, dividends, capital gains, interestincome, and wealth taxation. To illustrate this evolution, we present annual time-series dataregarding the marginal effective tax rates on capital income (METR) for a marginalinvestment financed with new share issues, retained earnings or debt. The METR is low andstable and does not exceed five percent until World War I, when it begins to drift somewhatupward and vary depending on the source of finance. The outbreak of World War II begins aperiod during which the magnitude and variation of the METR sharply increase. The METRpeaks during the 1970s and 1980s and often exceeds 100 percent. The 1990–1991 tax reformand lower rates of inflation reduce the magnitude and variation of the METR, which variesbetween 15 and 35 percent at the end of the period examined.

Place, publisher, year, edition, pages
Stockholm, Sweden: Research Institute of Industrial Economics , 2014. , p. 68
Series
IFN Working Paper ; 1004
Keyword [en]
cost of capital, marginal effective tax rates, marginal tax wedges, tax reforms
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-64385OAI: oai:DiVA.org:oru-64385DiVA, id: diva2:1175475
Available from: 2018-01-18 Created: 2018-01-18 Last updated: 2018-01-24Bibliographically approved

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Swedish Capital Income Taxation (1862–2013)

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Johansson, Dan

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  • apa
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  • nn-NB
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  • Other locale
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  • text
  • asciidoc
  • rtf