Recent developments in Corporate Taxation in Sweden

Christian Thomann

No 378, Working Paper Series in Economics and Institutions of Innovation from Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies

Abstract: This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector-level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.

Keywords: Tax Reform; Corporate Tax; Debt; Equity (search for similar items in EconPapers)
JEL-codes: D58 H25 (search for similar items in EconPapers)
Pages: 20 pages
Date: 2014-10-10
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Journal Article: Recent developments in Corporate Taxation in Sweden (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:cesisp:0378

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