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Inheritance and wealth taxation in Sweden / Daniel Waldenström

Waldenström, Daniel, 1974-

IFO DICE Report . ISSN2511-7823 . Munich : IFO Institut, Vol. 16, no 2 (2018) , p. 8-12

This article discusses the experiences of inheritance and wealth taxation in Sweden. Inheritance and wealth taxes merit attention for a number of reasons. The macroeconomic importance of wealth, not least inherited wealth, has increased in the Western world in recent years, as shown by growing national wealth to income ratios and increasing inheritance flows. Inequality in incomes has trended upwards, and this increase has been linked to a capital income growth at the top of the income distribution. In addition, the theoretical literature on optimal capital taxation has undergone profound changes and a new strand of papers now show that capital taxes can serve important functions in modern tax systems... [Da introd.]

imposto sobre a fortuna; fiscalidade; política fiscal; Suécia; riqueza; imposto sucessório

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