The Rise and Fall of Swedish Wealth Taxation
We study the evolution of modern Swedish wealth taxation from its introduction in**1911 until it was abolished in 2007. The rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules are described. These rules and schedules are used t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2014-05-01
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| Series: | Nordic Tax Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/ntaxj-2014-0002 |