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

This paper presents annual Swedish time-series data on the top marginal tax wedgeand marginal tax wedges on labor income for a low-, average- and high-income earners forthe period 1862 to 2013. The tax wedges were initially low and the tax system proportional.The tax wedges began to increase during World War I. The increase accelerated during WorldWar II and through the post-war period. In the 1970s, the top marginal tax wedge wasoccasionally as high as 90 percent. The main explanations for this development weretemporary crises that led to permanent tax increases, the expansion of the public sector anddistributional ambitions, bracket creep and the introduction of employer-paid social securitycontributions. The 1990–1991 tax reform represents the beginning of a new and continuingperiod of decreasing marginal tax wedges.

Place, publisher, year, edition, pages
Stockholm: Research Institute of Industrial Economics , 2013. , p. 91
Series
IFN Working Paper ; 977
Keywords [en]
Labor income taxation, Marginal tax rate, Marginal tax wedge, Tax reforms
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-64386OAI: oai:DiVA.org:oru-64386DiVA, id: diva2:1175477
Available from: 2018-01-18 Created: 2018-01-18 Last updated: 2018-01-24Bibliographically approved

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Swedish Labor Income Taxation (1862–2013)

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Johansson, Dan

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf