Åsa Hansson
Associate professor
Have You Benefited From the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes
Author
Summary, in English
Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so for middle- and high-income earners.
Department/s
- Centre for Economic Demography
- Real Estate Science
- Department of Economics
Publishing year
2020-12-10
Language
English
Publication/Series
Working Papers
Issue
2020:25
Links
Document type
Working paper
Topic
- Economics
Keywords
- tax burden
- tax distribution
- tax reform
- D63
- H23
- H24
Status
Published