Taxation of Real Estate in Sweden (1862–2013)
This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and 2010. Real estate has historically been taxed at both the local and state levels. The importance of real estate taxation in Sweden is nevertheless difficult to assess directly because of the limited availability of data and the specific construction of the local tax system after 1920. The real estate tax initially aimed to provide municipalities with a stable tax base; however, its importance in this respect has diminished over time. After the tax reform of 1990–1991 in Sweden, real estate was taxed exclusively at the national level, generating tax revenue of approximately one percent of GDP. Further, in 2008, part of the tax was transformed to a “local fee”.
|Date of creation:||14 Apr 2014|
|Date of revision:||21 Oct 2014|
|Publication status:||Forthcoming in Swedish Taxation: Developments Since 1862, Henrekson, Magnus, Stenkula, Mikael (eds.), Palgrave Macmillan.|
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- Stenkula Mikael, 2014. "Swedish Taxation in a 150-year Perspective," Nordic Tax Journal, De Gruyter Open, vol. 2014(2), pages 10-42, November.
- Stenkula, Mikael, 2013. "Taxation of Goods and Services in Sweden (1862 - 2010)," Working Paper Series 956, Research Institute of Industrial Economics, revised 21 Oct 2014.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2013. "Swedish Labor Income Taxation (1862–2013)," Working Paper Series 977, Research Institute of Industrial Economics, revised 20 Nov 2014.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014. "Swedish Capital Income Taxation (1862–2013)," Working Paper Series 1004, Research Institute of Industrial Economics, revised 20 Nov 2014.
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