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Taxation of Real Estate in Sweden (1862–2013)

In: Swedish Taxation

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  • Mikael Stenkula

Abstract

Taxation of land, property, and real estate has historically been an important income base for governments. Today, real estate taxation is often considered a stable and less distortionary tax source.1 Although the extent of real estate taxation varies widely across countries, real estate is taxed nearly everywhere in the developed world. Real estate taxation is nevertheless more controversial than many other types of taxation.2

Suggested Citation

  • Mikael Stenkula, 2015. "Taxation of Real Estate in Sweden (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 303-327, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-47815-3_7
    DOI: 10.1057/9781137478153_7
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    1. Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
    2. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Labor Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 35-122, Palgrave Macmillan.
    3. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Capital Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 123-178, Palgrave Macmillan.
    4. Gunnar Rietz & Magnus Henrekson, 2015. "Swedish Wealth Taxation (1911–2007)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 267-302, Palgrave Macmillan.
    5. Stenkula, Mikael, 2013. "Taxation of Goods and Services in Sweden (1862 - 2010)," Working Paper Series 956, Research Institute of Industrial Economics, revised 10 Sep 2015.
    6. Stenkula Mikael, 2014. "Swedish Taxation in a 150-year Perspective," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 10-42, November.
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    Cited by:

    1. Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
    2. Stenkula Mikael, 2014. "Swedish Taxation in a 150-year Perspective," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 10-42, November.
    3. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Capital Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 123-178, Palgrave Macmillan.
    4. Elinder, Mikael & Persson, Lovisa, 2014. "Property Taxation, Bounded Rationality and House Prices," Working Paper Series 1029, Research Institute of Industrial Economics.
    5. Niklas Elert, 2014. "What determines entry? Evidence from Sweden," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 53(1), pages 55-92, August.
    6. Gunnar Rietz & Magnus Henrekson, 2015. "Swedish Wealth Taxation (1911–2007)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 267-302, Palgrave Macmillan.
    7. Henrekson, Magnus & Stenkula, Mikael, 2015. "Swedish Taxation since 1862: An Overview," Working Paper Series 1052, Research Institute of Industrial Economics, revised 10 Sep 2015.
    8. Ohlsson, Henry & Roine, Jesper & Waldenström, Daniel, 2014. "Inherited wealth over the path of development: Sweden, 1810–2010," Working Paper Series, Center for Fiscal Studies 2014:7, Uppsala University, Department of Economics.
    9. Magnus Henrekson, 2014. "Entrepreneurship, innovation, and human flourishing," Small Business Economics, Springer, vol. 43(3), pages 511-528, October.

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    More about this item

    Keywords

    Real Estate; Apartment Building; Impute Rent; Urban Municipality; True Income;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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