Swedish Inheritance and Gift Taxation, 1885–2004

Preprint, Report English OPEN
Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel;
(2012)
  • Publisher: Uppsala
  • Subject: Inheritance tax | Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; | Gift tax | 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 | Entrepreneurship
    • jel: jel:D31 | jel:H20 | jel:K34

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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