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Swedish Taxation since 1862: An Introduction and Overview

In: Swedish Taxation

Author

Listed:
  • Magnus Henrekson
  • Mikael Stenkula

Abstract

Rulers, whether they are contemporary democratically elected governments or ancient despotic dictators, never lack objectives on which to spend money. However, until recently in human history, raising revenue was both problematic and expensive. Direct taxes, if they existed, were levied on part of the production of the land, and the otherwise untaxable poor citizens paid taxes in the form of labor. Another source of taxation was external manifestations of wealth, such as houses, windows, fountains, and other signs of affluence.1

Suggested Citation

  • Magnus Henrekson & Mikael Stenkula, 2015. "Swedish Taxation since 1862: An Introduction and Overview," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 1-33, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-47815-3_1
    DOI: 10.1057/9781137478153_1
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    Citations

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    Cited by:

    1. Andersson, Jens & Lazuka, Volha, 2019. "Long-term drivers of taxation in francophone West Africa 1893–2010," World Development, Elsevier, vol. 114(C), pages 294-313.
    2. Bengtsson, Erik & Molinder, Jakob, 2022. "Incomes and Income Inequality in Stockholm, 1870–1970: Evidence from Micro Data," Lund Papers in Economic History 240, Lund University, Department of Economic History.
    3. Sara Torregrosa-Hetland & Oriol Sabaté, 2022. "Income tax progressivity and inflation during the world wars [War finance and inflation in Britain and Germany, 1914–1918]," European Review of Economic History, European Historical Economics Society, vol. 26(3), pages 311-339.

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