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Swedish Labor Income Taxation (1862–2013)

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Swedish Taxation

Abstract

The tax system is one of society’s most fundamental institutions, as taxation has profound effects on many economic decisions such as labor supply, savings, and investments. Taxation of the factors of production—particularly labor and capital income—has attracted particular interest, because taxation is a major determinant of their quantity, quality, and usage over time. This chapter studies income taxes on labor. The purpose is to analyze how the taxation of labor income has developed over time.

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Authors
  1. Gunnar Du Rietz
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  2. Dan Johansson
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  3. Mikael Stenkula
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Editor information

Editors and Affiliations

  1. Research Institute of Industrial Economics, IFN, Stockholm, Sweden

    Magnus Henrekson (professor of economics and President) & Mikael Stenkula (research fellow) (professor of economics and President) &  (research fellow)

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© 2015 Magnus Henrekson and Mikael Stenkula

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Du Rietz, G., Johansson, D., Stenkula, M. (2015). Swedish Labor Income Taxation (1862–2013). In: Henrekson, M., Stenkula, M. (eds) Swedish Taxation. Palgrave Macmillan, New York. https://doi.org/10.1057/9781137478153_2

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