The Swedish Inheritance and Gift Taxation, 1885–2004

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Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel;
(2012)
  • Publisher: Research Institute of Industrial Economics (IFN) Stockholm
  • Subject: D31 | Schweden | H20 | Entrepreneurship | Steuervermeidung | K34 | Inheritance tax | Öffentliche Einnahmen | Gift tax | Erbschaftsteuer | Ownership transfers of family firms | Excess Burden | Tax avoidance | Estate tax | Familienunternehmen
    • ddc: ddc:330

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules... View more
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