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Taxation of Goods and Services in Sweden (1862 - 2010)

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Abstract

This paper presents annual Swedish time-series data regarding consumption taxes, i.e., the indirect taxation of goods and services, for the 1862–2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it was rather low. At the beginning of the period examined, customs duties and specific consumption taxes on alcohol and sugar were the most important sources of revenue. The importance of consumption taxes decreased during World War I. After World War I, consumption taxes began to regain their importance, and taxation of vehicles and tobacco contributed significantly to tax revenue. After another dip during World War II, the tax revenue from consumption taxes increased again following the end of the war, and as a share of GDP, it increased sharply. However, the importance of specific consumption taxes and customs duties, in particular, has fallen dramatically since that time. The mix of specific consumption taxes also shifted with an emphasis on energy and environmental taxes. A permanent general consumption tax was introduced in 1960, and its importance has increased sharply since its introduction, accounting for more than 40 percent of central government revenue toward the end of the period examined.

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  • Stenkula, Mikael, 2013. "Taxation of Goods and Services in Sweden (1862 - 2010)," Working Paper Series 956, Research Institute of Industrial Economics, revised 10 Sep 2015.
    • Handle: RePEc:hhs:iuiwop:0956
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    1. Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
    2. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Labor Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 35-122, Palgrave Macmillan.
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    1. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Labor Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 35-122, Palgrave Macmillan.
    2. Stenkula Mikael, 2014. "Swedish Taxation in a 150-year Perspective," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 10-42, November.
    3. Henrekson, Magnus & Stenkula, Mikael, 2015. "Swedish Taxation since 1862: An Overview," Working Paper Series 1052, Research Institute of Industrial Economics, revised 10 Sep 2015.
    4. Mikael Stenkula, 2015. "Taxation of Real Estate in Sweden (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 303-327, Palgrave Macmillan.

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    More about this item

    Keywords

    Consumption taxes; Taxation of goods and services; Excise duties; Customs duties; VAT;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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