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Taxation of Goods and Services in Sweden (1862–2013)

In: Swedish Taxation

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  • Mikael Stenkula

Abstract

The tax systems of most developed countries are highly complex, consisting of a mixture of income taxes (personal and corporate), payroll taxes, property taxes, and consumption taxes (taxes on goods and services). The division between these taxes differs across countries, and these divisions have changed substantially over time. Consumption taxes (including customs duties) have historically been an important source of tax revenue. After a decline that lasted until the turn of the millennium, they are once again growing in importance. Consumption taxes, unlike income taxes, do not reduce incentives to save (see, e.g., Slemrod and Bakija 2008).

Suggested Citation

  • Mikael Stenkula, 2015. "Taxation of Goods and Services in Sweden (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 179-221, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-1-137-47815-3_4
    DOI: 10.1057/9781137478153_4
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    Keywords

    Custom Duty; Sumption Taxis;

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