Swedish Taxation ─ Developments Since 1862

Taxes have profound effects on economic behavior and affect the real economy by distorting choices. Therefore, the tax system is one of society's most fundamental institutions, as it influences many economic decisions, such as labor supply, the amount of savings and entrepreneurial activities. Detailed knowledge on the structure and evolution of taxation is essential to understanding the choices made by individuals and firms, and the effects of these choices on the performance of the overall economy.

Swedish Taxation examines the development of taxation in Sweden since 1862. By taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.

Magnus Henrekson is Professor of Economics and President of the Research Institute of Industrial Economics, Sweden. Until 2009 he was Jacob Wallenberg Professor at the Stockholm School of Economics, Sweden. His research is empirically oriented. Since the end of the 1990s he has researched mostly in the areas of innovation and entrepreneurship economics. Henrekson has published extensively both in international scientific journals and in Sweden in the form of books, government-commissioned reports, and essays.

Mikael Stenkula is Research Fellow at the Research Institute of Industrial Economics, Sweden. He received a PhD in economics from Lund University, Sweden. His research is focused on entrepreneurship, business structures, and taxation. He has published numerous articles in international scientific journals and contributions to collective volumes, and has coauthored a textbook on entrepreneurship economics with Henrekson.