April 10, 2018
Written by WID.world

New paper on capital taxation in Sweden

This new paper entitled “How should capital be taxed? Theory and evidence from Sweden”, by Spencer Bastani and Daniel Waldenström, presents a comprehensive analysis of the role of capital taxation in advanced economies, with a focus on the Swedish experience. The authors synthesize the existing theoretical literature, present facts about the capital stock and its distribution, and review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, the authors tie together their findings and discuss their implications for tax policy.

Attitudes towards capital income taxes in Sweden