Taxation of Real Estate in Sweden (1862–2013)

Mikael Stenkula

Chapter Chapter 7 in Swedish Taxation, 2015, pp 303-327 from Palgrave Macmillan

Abstract: Abstract Taxation of land, property, and real estate has historically been an important income base for governments. Today, real estate taxation is often considered a stable and less distortionary tax source.1 Although the extent of real estate taxation varies widely across countries, real estate is taxed nearly everywhere in the developed world. Real estate taxation is nevertheless more controversial than many other types of taxation.2

Keywords: Real Estate; Apartment Building; Impute Rent; Urban Municipality; True Income (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1057/9781137478153_7

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