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Skatternas utveckling, omfattning och fördelning


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  • Johansson, Dan

    (The Ratio Institute)


I uppsatsen studeras det svenska skattesystemet och de svenska skatternas utveckling från början av 1900-talet fram till i dag. Skattetrycket har ökat kraftigt, från under 10 procent av BNP vid periodens början, till över 50 procent vid periodens slut. En allt större andel av skatteintäkterna kommer från s k osynliga skatter, dvs skatter som skattebetalaren inte inser att han/hon bär. Skatterna på arbete och konsumtion dominerar totalt skatteintäkterna – tillsammans står de i dagsläget för ca 90 procent av de totala skatteintäkterna. Förmögenhets- respektive arvs- och gåvoskatten är försumbara; tillsammans utgör de ca 0,6 procent av de totala skatteintäkterna. En orsak till skattetryckets expansion är det socialdemokratiska partiets maktövertagande och långa maktinnehav, vilket ledde till en radikalisering av politiken där omfattande sociala reformer skulle finansieras via skattesystemet och där skatterna skulle användas för att omfördela inkomster och förmögenheter.

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Bibliographic Info

Paper provided by The Ratio Institute in its series Ratio Working Papers with number 42.

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Length: 23 pages
Date of creation: 30 Apr 2004
Date of revision:
Publication status: Published in Skatter & värdighet, Karlson, Nils, Johansson, Dan, Johnsson, Richard (eds.), 2004, pages 66-94, Ratio.
Handle: RePEc:hhs:ratioi:0042

Contact details of provider:
Postal: The Ratio Institute, P.O. Box 5095, SE-102 42 Stockholm, Sweden
Phone: 08-441 59 00
Fax: 08-441 59 29
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Related research

Keywords: skatter; skattetryck; skattehistoria;

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Cited by:
  1. Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012. "The Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series 936, 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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