umu.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
The Decline of the Swedish Inheritance and Gift Tax, 1991–2004
Umeå universitet, Samhällsvetenskapliga fakulteten, Juridiskt forum. (FairTax)ORCID-id: 0000-0002-5434-7304
Umeå universitet, Samhällsvetenskapliga fakulteten, Juridiskt forum. (FairTax)ORCID-id: 0000-0001-7348-2766
2017 (engelsk)Rapport (Fagfellevurdert)
Abstract [en]

During the period 1991–2004, political support for the inheritance and gift taxation in Sweden diminished, which contributed to two major policy shifts. In 1991, a new tax schedule which reduced top rates was introduced. The tax was thereafter completely repealed in 2004. In this paper, we examine how background factors such as competitiveness and political legitimacy influenced these decisions. By studying the preceding decision-making processes, we find that the influence of these factors shifted over time and appeared in different combinations. While the 1991 reform was strongly influenced by competitiveness arguments, the repeal of the inheritance and gift tax was primarily a result of the declining legitimacy of the tax.

sted, utgiver, år, opplag, sider
Umeå: Umeå universitet , 2017. , s. 31
Serie
FairTax: Working Paper Series ; 11
Emneord [en]
Sweden, tax history, inheritance and gift tax
HSV kategori
Identifikatorer
URN: urn:nbn:se:umu:diva-137733OAI: oai:DiVA.org:umu-137733DiVA, id: diva2:1121139
Forskningsfinansiär
EU, Horizon 2020, 649439Tilgjengelig fra: 2017-07-10 Laget: 2017-07-10 Sist oppdatert: 2018-06-09

Open Access i DiVA

FairTaxWP11(775 kB)175 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 775 kBChecksum SHA-512
996382d8f9ce9fe3bd0dc40c3a1a4ad44dde0078876e573e5aa393f6c0597440496b04e8ae24333b107db962ae8125a5f0d526b00f7eb16da723d313ac84bcd3
Type fulltextMimetype application/pdf

Personposter BETA

Eriksson, MartinGunnarsson, Åsa

Søk i DiVA

Av forfatter/redaktør
Eriksson, MartinGunnarsson, Åsa
Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 175 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 705 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf