Taxation of Real Estate in Sweden (1862–2013)

Mikael Stenkula

No 1018, Working Paper Series from Research Institute of Industrial Economics

Abstract: This paper examines the development and role of the real estate taxation in Sweden during the period between 1862 and 2010. Real estate has historically been taxed at both the local and state levels. The importance of real estate taxation in Sweden is nevertheless difficult to assess directly because of the limited availability of data and the specific construction of the local tax system after 1920. The real estate tax initially aimed to provide municipalities with a stable tax base; however, its importance in this respect has diminished over time. After the tax reform of 1990–1991 in Sweden, real estate was taxed exclusively at the national level, generating tax revenue of approximately one percent of GDP. Further, in 2008, part of the tax was transformed to a “local fee”.

Keywords: Real estate tax; Property tax; Tax reforms (search for similar items in EconPapers)
JEL-codes: H20 N43 N44 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2014-04-14, Revised 2015-09-10
New Economics Papers: this item is included in nep-acc, nep-his, nep-pbe, nep-pub and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

Forthcoming in Swedish Taxation: Developments Since 1862, Henrekson, Magnus, Stenkula, Mikael (eds.), Palgrave Macmillan.

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Related works:
Chapter: Taxation of Real Estate in Sweden (1862–2013) (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:iuiwop:1018

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