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How Should Capital Be Taxed? Theory and Evidence from Sweden

Spencer Bastani () and Daniel Waldenström

No 12880, CEPR Discussion Papers from C.E.P.R. Discussion Papers

Abstract: This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, we tie together our findings and discuss their implications for tax policy.

Keywords: Capital taxation; corporate tax; Income inequality; Inheritance tax; optimal taxation; political economy; Preferences for Redistribution; Wealth Inequality; Wealth tax (search for similar items in EconPapers)
JEL-codes: D31 F38 H21 H24 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-eur, nep-pbe and nep-pub
Date: 2018-04
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