[en] How should capital be taxed? The Swedish experience
Type de document
Auteur(s)
Instance
PSE
Est une partie de
Mots clés en
Humanities and Social Sciences/Economics and Finance
Capital
tax
Sweden
fiscal policy
capital stock
capital taxation
Optimal taxation
Wealth tax
Inheritance tax
Corporate tax
Income inequality
Wealth inequality
Political economy
Preferences for redistribution
Mots clés fr
Date de publication
Langue du document
Anglais
Résumé
[en] 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.
Collection
Source
HAL
Type de ressource
Texte intégral
Est une version de
Licence
Distributed under a Creative Commons Attribution 4.0 International License
Citation bibliographique
Spencer Bastani, Daniel Waldenström. How should capital be taxed? The Swedish experience. 2018. [hal-02878153]
Citer cette ressource
[en] How should capital be taxed? The Swedish experience,
dans Études nordiques,
consulté le 26 Avril 2025, https://etudes-nordiques.cnrs.fr/s/numenord/item/18866