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The Decline of the Swedish Inheritance and Gift Tax, 1991–2004
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0002-5434-7304
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0001-7348-2766
2017 (English)Report (Refereed)
Abstract [en]

During the period 1991–2004, political support for the inheritance and gift taxation in Sweden diminished, which contributed to two major policy shifts. In 1991, a new tax schedule which reduced top rates was introduced. The tax was thereafter completely repealed in 2004. In this paper, we examine how background factors such as competitiveness and political legitimacy influenced these decisions. By studying the preceding decision-making processes, we find that the influence of these factors shifted over time and appeared in different combinations. While the 1991 reform was strongly influenced by competitiveness arguments, the repeal of the inheritance and gift tax was primarily a result of the declining legitimacy of the tax.

Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2017. , 31 p.
Series
FairTax: Working Paper Series, 11
Keyword [en]
Sweden, tax history, inheritance and gift tax
National Category
Law and Society
Identifiers
URN: urn:nbn:se:umu:diva-137733OAI: oai:DiVA.org:umu-137733DiVA: diva2:1121139
Funder
EU, Horizon 2020, 649439
Available from: 2017-07-10 Created: 2017-07-10 Last updated: 2017-07-10

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Eriksson, MartinGunnarsson, Åsa
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf