Taxation of Goods and Services in Sweden (1862–2013)

Mikael Stenkula

Chapter Chapter 4 in Swedish Taxation, 2015, pp 179-221 from Palgrave Macmillan

Abstract: Abstract The tax systems of most developed countries are highly complex, consisting of a mixture of income taxes (personal and corporate), payroll taxes, property taxes, and consumption taxes (taxes on goods and services). The division between these taxes differs across countries, and these divisions have changed substantially over time. Consumption taxes (including customs duties) have historically been an important source of tax revenue. After a decline that lasted until the turn of the millennium, they are once again growing in importance. Consumption taxes, unlike income taxes, do not reduce incentives to save (see, e.g., Slemrod and Bakija 2008).

Keywords: Custom Duty; Sumption Taxis (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-47815-3_4

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DOI: 10.1057/9781137478153_4

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