Taxes

Carbon pricing is used to reduce carbon emissions and incentivize the use of climate-friendly technologies. While the policy can be an effective tool to support the green transition, it may also affect households and economies in unequal ways.  Welcome to a seminar where...

Climate policy is sometimes presented as a threat to Swedish competitiveness. When taxes, emissions trading and biofuel requirements increase the cost of...

Fuel costs are a major expense for road freight companies. But how do the carbon tax, rising diesel prices, and biofuel blending...

Reduce the tax on labor, introduce a uniform VAT and a uniform taxation of capital income. This is proposed by economist Åsa Hansson in a new SNS report. Much has changed since the major tax reform of 1990–91. If the tax system is reformed on the basis of current conditions, she argues, Sweden can achieve higher growth and employment.

Which tax policies are effective in boosting investments and the economic activity of small firms? And what can Sweden learn from the...

Swedish municipalities and regions have incentives to raise taxes more than what is optimal from society’s point of view, according to economists...

Swedish municipalities and regions have incentives to raise taxes more than what is optimal from society’s point of view, according to economists...

Search Public Finance Tax scholar: “We should consider introducing 3:12 rules based on the Finnish model” Press releases 2021.09.08 All press releases The so-called 3:12 rules play a crucial role in the taxation of labor and capital incomes. However, different marginal tax rates for labor incomes and dividends do not necessarily have to constitute a problem if the 3:12 rules are well-designed. This is argued by economist Håkan Selin, author of the SNS report The Swedish Dual Income Tax System and the Splitting Rules: Yesterday, Today, and in the Future.

The so-called 3:12 rules play a crucial role in the taxation of labor and capital incomes. However, different marginal tax rates for labor incomes and dividends do not necessarily have to constitute a problem if the 3:12 rules are well-designed. This is argued by economist Håkan Selin, author of the SNS report The Swedish Dual Income Tax System and the Splitting Rules: Yesterday, Today, and in the Future.

Higher taxes on consumption combined with lower taxes on labor would benefit the economy in a number of ways. This is argued by tax scholar Spencer Bastani in a new SNS report in which he, among other things, proposes a unification of VAT rates and a broadened VAT base.