Swedish Taxation: Developments since 1862

en Limba Engleză Hardback – 22 mai 2015

By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.

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Specificații

ISBN-13: 9781137478146
ISBN-10: 1137478144
Pagini: 334
Ilustrații: XVIII, 334 p.
Dimensiuni: 155 x 235 x 25 mm
Greutate: 0.64 kg
Ediția:2015
Editura: Palgrave Macmillan US
Colecția Palgrave Macmillan
Locul publicării:New York, United States

Cuprins

1. Taxation in Sweden Since 1862: An Introduction and Overview; Magnus Henrekson, Mikael Stenkula 2. Swedish Labor Income Taxation (1862 2013); Gunnar Du Rietz, Dan Johansson, Mikael Stenkula 3. Swedish Capital Income Taxation (1862 2013); Gunnar Du Rietz, Dan Johansson, Mikael Stenkula 4. Taxation of Goods and Services in Sweden (1862 2013); Mikael Stenkula 5. Swedish Inheritance and Gift Taxation (1885 2004); Gunnar Du Rietz, Magnus Henrekson, Daniel Waldenström 6. Swedish Wealth Taxation (1911 2007); Gunnar Du Rietz, Magnus Henrekson 7. Taxation of Real Estate in Sweden (1862 2013); Mikael Stenkula

Recenzii

"This book characterizes the Swedish tax system and all its changes during a 150-year period. All important taxes and tax bases are covered: Labor, capital, wealth, inheritance and gift, goods and services, and finally real estate. The completeness and long historical coverage make this a unique set of information. I predict that this book will be the standard reference in all future research involving Swedish taxes." - Lennart Flood, Professor, University of Gothenburg, Sweden
"This volume provides a comprehensive overview in English of the entire Swedish tax system, covering the 152 years from 1862 to 2013. The Swedish tax structure has varied enormously over this period, with at least ten major tax reforms, and with marginal tax rates reaching levels rarely seen in any other country. This volume should become a key reference for a wide range of papers studying how taxes affect firm and individual behavior." - Roger H. Gordon, Professor, University of California, San Diego, USA

Notă biografică

Gunnar Du Rietz, Research Institute of Industrial Economics, SwedenDan Johansson, Örebro University, SwedenDaniel Waldenström, Uppsala University, Sweden

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