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Author: M. Henrekson Publisher: Springer ISBN: 1137478152 Category : Business & Economics Languages : en Pages : 409
Book Description
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.
Author: M. Henrekson Publisher: Springer ISBN: 1137478152 Category : Business & Economics Languages : en Pages : 409
Book Description
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.
Author: Lotta Björklund Larsen Publisher: Berghahn Books ISBN: 1785334115 Category : Social Science Languages : en Pages : 217
Book Description
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
Author: Sven Steinmo Publisher: Yale University Press ISBN: 9780300067217 Category : Political Science Languages : en Pages : 304
Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author: Lotta Björklund Larsen Publisher: Palgrave Macmillan ISBN: 9783319888408 Category : Business & Economics Languages : en Pages : 136
Book Description
This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.
Author: Lotta Björklund Larsen Publisher: Springer ISBN: 3319697722 Category : Business & Economics Languages : en Pages : 142
Book Description
This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.
Author: Sven-Olof Lodin Publisher: IBFD ISBN: 9087221088 Category : Juridik Languages : en Pages : 228
Book Description
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.
Author: Mr.Subhash Madhav Thakur Publisher: International Monetary Fund ISBN: 9781589061583 Category : Business & Economics Languages : en Pages : 160
Book Description
Sweden has long been viewed as epitomizing a particular approach to economic and social policy. To its advocates, the Swedish welfare state builds on a strong social consensus favoring extensive state intervention to ensure a high quality of life for all Swedes. To its critics, the Swedish system is marked by excessive government intervention and attendant inefficiencies. These contrasting views are captured in imagery used by Prime Minister Göran Persson: "Think of a bumblebee. With its overly heavy body and little wings, supposedly it should not be able to fly--but it does." The Swedish welfare state is the bumblebee that has managed to fly. This book draws on many years of IMF surveillance and policy advice to explain how it has done so, to assess the challenges that the Swedish model faces in the new century, to propose a strategy for dealing with those challenges, and to draw lessons for the many other countries that face similar challenges from globalization and demographics.
Author: Mr.Alun H. Thomas Publisher: International Monetary Fund ISBN: 1451922744 Category : Business & Economics Languages : en Pages : 26
Book Description
The paper investigates the relationship between labor taxation and unemployment in Sweden by estimating a labor market model that includes a wage-setting locus and labor demand and supply relationships. The study simulates the effect of a 1 percentage point increase in the payroll tax and in total tax rates. The increase in the payroll tax pushes up labor costs by about 1⁄2 percent over a 5–10 year time horizon. Hours worked fall by 0.5 percent and the unemployment rate rises by 0.3 percentage point. The increase in total tax rates generates a similar result. Therefore, it appears that increases in taxes have adversely affected employment and unemployment in Sweden.
Author: M. Henrekson
Author: M. Henrekson
Author: Lotta Björklund Larsen
Author: Sven Steinmo
Author: 
Author: Lotta Björklund Larsen
Author: Lotta Björklund Larsen
Author: Harvard Law School. International Program in Taxation
Author: Sven-Olof Lodin
Author: Mr.Subhash Madhav Thakur
Author: Mr.Alun H. Thomas