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Marginal Taxation on Labor Income in Sweden from 1862 to 2010
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.
2014 (English)In: Scandinavian Economic History Review, ISSN 0358-5522, E-ISSN 1750-2837, Vol. 62, no 2, p. 163-187Article in journal (Refereed) Published
Abstract [en]

This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labour income for a low-, average- and high-income earner for the period 1862–2010. These data are unique in their consistency, thoroughness and timespan covered. We identify four distinct periods separated by major tax reforms. The tax system can be depicted as proportional, with low tax wedges until the Second World War. Next follows a period featuring increasing tax wedges. During the third period, starting with the 1971 tax reform and continuing throughout the 1980s, the efforts to redistribute income culminated and tax wedges peaked. The high-income earner started to pay the top marginal tax wedge which could be as high as almost 90%. The main explanations for this development are temporary crises leading to permanent tax increases, expansion of the public sector, distributional ambitions, increased local taxes, bracket-creep and the introduction of social security contributions paid by employers. The 1990–1991 tax reform represents the beginning of a new and still continuing period with decreasing marginal tax wedges.

Place, publisher, year, edition, pages
2014. Vol. 62, no 2, p. 163-187
Keywords [en]
marginal tax rate, marginal tax wedge, tax reforms
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:oru:diva-32741DOI: 10.1080/03585522.2013.836985Scopus ID: 2-s2.0-84882786800OAI: oai:DiVA.org:oru-32741DiVA, id: diva2:678913
Available from: 2013-12-13 Created: 2013-12-13 Last updated: 2017-10-18Bibliographically approved

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Johansson, Dan

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
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