Letting the masses pay for the welfare state: tax regressivity in postwar Sweden

Gunnar Lantz

European Review of Economic History, 2021, vol. 25, issue 1, 160-179

Abstract: The mixed economy of the twentieth century shows conflicting developments in tax collection. Progressive taxes to limit top incomes are not the whole story. An examination of Sweden 1958–2012 shows that the progressivity of direct taxes was offset by consumption taxes and social security contributions. Previous studies conclude that tax progressivity peaked in the 1980s. This study shows instead how Swedish taxation became regressive in that period. The literature on welfare regimes and redistributive universalism relies empirically on conditions in the 1980s. Sweden did exhibit universalism in social spending but also a corresponding universalism in revenue collection.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:oup:ereveh:v:25:y:2021:i:1:p:160-179.

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