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Have You Benefited From the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes

Hansson, Åsa LU (2020) In Working Papers
Abstract
Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so for middle- and... (More)
Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so for middle- and high-income earners. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Working paper/Preprint
publication status
published
subject
keywords
tax burden, tax distribution, tax reform, D63, H23, H24
in
Working Papers
issue
2020:25
pages
28 pages
language
English
LU publication?
yes
id
f32ccd0d-c49b-4e9b-8d55-b8c96b9e9a67
date added to LUP
2020-12-16 09:29:09
date last changed
2024-10-04 08:41:21
@misc{f32ccd0d-c49b-4e9b-8d55-b8c96b9e9a67,
  abstract     = {{Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so for middle- and high-income earners.}},
  author       = {{Hansson, Åsa}},
  keywords     = {{tax burden; tax distribution; tax reform; D63; H23; H24}},
  language     = {{eng}},
  month        = {{12}},
  note         = {{Working Paper}},
  number       = {{2020:25}},
  series       = {{Working Papers}},
  title        = {{Have You Benefited From the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes}},
  url          = {{https://lup.lub.lu.se/search/files/194592615/WP20_25.pdf}},
  year         = {{2020}},
}