Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance

Research, Article, Preprint, Report OPEN
Henrekson, Magnus; Waldenström, Daniel;
(2014)
  • Publisher: Res Inst Ind Econ IFN, Stockholm, Sweden.
  • Related identifiers: doi: 10.1111/ehr.12280
  • Subject: Ekonomisk historia | D31 | H20 | Economic History | Entrepreneurship | K34 | Inheritance tax | Gift tax | Ownership transfers of family firms | Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entre-preneurship; Ownership transfers of family firms | Excess burden | Tax avoidance | Estate tax | Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
    • jel: jel:D31 | jel:H20 | jel:K34
      ddc: ddc:330

This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited asset... View more
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