Swedish tax reform of the 1980s
E716033
The Swedish tax reform of the 1980s was a major overhaul of Sweden’s tax system that lowered marginal tax rates, broadened the tax base, and aimed to improve economic efficiency while maintaining the welfare state.
Statements (40)
| Predicate | Object |
|---|---|
| instanceOf |
economic reform
ⓘ
tax reform ⓘ |
| aimedTo |
broaden the tax base
ⓘ
improve economic efficiency ⓘ lower marginal tax rates ⓘ maintain the welfare state ⓘ |
| appliesToJurisdiction | Sweden NERFINISHED ⓘ |
| country | Sweden ⓘ |
| describedBySourceType |
economic literature
ⓘ
public policy reports ⓘ |
| goal |
enhance neutrality of the tax system
ⓘ
preserve revenue for the welfare state ⓘ reduce tax avoidance and evasion ⓘ support economic growth ⓘ |
| hasConsequence |
broader tax base
ⓘ
changes in income distribution patterns ⓘ changes in labor supply incentives ⓘ lower statutory marginal tax rates ⓘ |
| hasLanguage | Swedish ⓘ |
| hasPart | 1990–1991 Swedish tax reform ⓘ |
| implementedBy | Government of Sweden NERFINISHED ⓘ |
| implementedIn |
Swedish consumption tax system
ⓘ
Swedish corporate tax system ⓘ Swedish income tax system ⓘ |
| includedChange |
broadening of tax bases
ⓘ
reduction of marginal income tax rates ⓘ reduction of tax deductions and exemptions ⓘ shift from direct to indirect taxation ⓘ simplification of the tax system ⓘ |
| influencedBy |
concerns about high marginal tax rates in Sweden
ⓘ
international tax reform debates of the 1980s ⓘ |
| location | Sweden NERFINISHED ⓘ |
| policyArea |
fiscal policy
ⓘ
tax policy ⓘ |
| relatedTo |
Nordic tax model
NERFINISHED
ⓘ
welfare state financing in Sweden ⓘ |
| timePeriod | 1980s ⓘ |
| underlyingPrinciple |
efficiency in taxation
ⓘ
maintenance of equity in the tax system ⓘ tax neutrality ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.