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Taxation of Real Estate in Sweden from 1862 to 2010

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  • Stenkula, Mikael

    ()
    (Research Institute of Industrial Economics (IFN))

Abstract

This paper surveys the development and role of the real estate tax in Sweden between 1862 and 2010. The possibility to tax real estate has been used at both the local and state level throughout history. Its importance is difficult to assess directly due to limited data availability and the specific construction of the local tax system after 1920. The real estate tax was supposed to provide the municipalities with a stable tax base, but its importance in this role seems to have diminished over time. After the tax reform of 1990–1991 real estate tax was levied exclusively at the national level. At most, this tax contributed to no more than five percent of total central government tax revenues, and the amount raised occasionally exceeded 1 percent of GDP. In 2008, part of the tax was transformed to a “local fee”.

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File URL: http://www.ifn.se/wfiles/wp/wp1018.pdf
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Bibliographic Info

Paper provided by Research Institute of Industrial Economics in its series Working Paper Series with number 1018.

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Length: 28 pages
Date of creation: 14 Apr 2014
Date of revision:
Publication status: Forthcoming in Swedish Taxation: Developments Since 1862, Henrekson, Magnus, Stenkula, Mikael (eds.), Palgrave Macmillan.
Handle: RePEc:hhs:iuiwop:1018

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Postal: Research Institute of Industrial Economics, Box 55665, SE-102 15 Stockholm, Sweden
Phone: +46 8 665 4500
Fax: +46 8 665 4599
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Web page: http://www.ifn.se/
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Keywords: Real estate tax; Property tax; Tax reforms;

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  1. Stenkula, Mikael, 2013. "Taxation of Goods and Services from 1862 to 2010," Working Paper Series 956, Research Institute of Industrial Economics.
  2. Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2013. "The Evolution of Swedish Labor Income Taxation in a 150-year Perspective: An In-depth Characterization," Working Paper Series 977, Research Institute of Industrial Economics.
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