The legacy of the Swedish gift and inheritance tax, 1884-2004
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- Ohlsson, Henry, 2007. "The legacy of the Swedish gift and inheritance tax, 1884–2004," Working Paper Series 2007:23, Uppsala University, Department of Economics.
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More about this item
Keywords
gift tax; inheritance tax; estate tax; tax avoidance; expectations;All these keywords.
JEL classification:
- D10 - Microeconomics - - Household Behavior - - - General
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- N33 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Europe: Pre-1913
- N34 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Europe: 1913-
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2009-10-10 (Accounting and Auditing)
- NEP-HIS-2009-10-10 (Business, Economic and Financial History)
- NEP-PBE-2009-10-10 (Public Economics)
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