The making of tax law : the development of the Swedish tax system

Resource Information

The work The making of tax law : the development of the Swedish tax system represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

The making of tax law : the development of the Swedish tax system

Contributor

• Lodin, S-O

Subject

• abolition of a tax
• close company
• consumption tax
• corporate income tax
• history of taxation
• individual income tax
• inheritance tax
• property tax
• tax law
• tax policy
• tax reform
• tax system
• wealth tax

Language

eng

Summary

This book describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result. After an introduction to the Swedish political system and the scope for external influence, the author discusses fiscal trends in Sweden from 1948 to 1990, the tax reform of the century, designing new corporate taxation, designing new individual taxation, political implications, some important battles after the tax reform, abolition of the inheritance tax and retention of the wealth tax, the issue of property taxation, taxation of close companies, fiscal policy of the moderate/liberal government between 2006 and 2010, and EU fiscal policy

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction