Skattereformen 1910: när ett skatteexperiment permanentades
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax.
When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible.
Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform. The government also succeeded in compromising with liberals and social democrats that supported the reform. Heavy respondents in Sweden in 1910, as Kammarrätten and Bevillningsutskottet supported almost without any comment the proposal. Thus, Sweden had been given a modern tax system that applies even today more than 100 years later
Introduction of the combined income and wealth tax was in continuation a great tax pump in Sweden when the governments needed to find funding for their reforms.
Place, publisher, year, edition, pages
2011. , 58 p.
Tax reforms 1910, Wealth tax, government bill 1910:88, Progressive tax, Taxes
IdentifiersURN: urn:nbn:se:hgo:diva-1092OAI: oai:DiVA.org:hgo-1092DiVA: diva2:439999
Subject / course