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@article{ART001799379},
author={Oh, Keon-Ho},
title={Study on the development of the swedish tax and fiscal system in the twenties century},
journal={Journal of the Scandinavian Society of Korea},
issn={1229-8646},
year={2013},
number={14},
pages={17-48}

TY - JOUR
AU - Oh, Keon-Ho
TI - Study on the development of the swedish tax and fiscal system in the twenties century
JO - Journal of the Scandinavian Society of Korea
PY - 2013
VL - null
IS - 14
PB - The Scandinavian Society of Korea
SP - 17
EP - 48
SN - 1229-8646
AB - Sweden is known as the welfare state of high ‘total tax revenue’ and social expenditure. However, on facing economic and fiscal difficulties, Sweden implemented tax reform and fiscal restructuring on a large scale. This paper deals with the development of the swedish tax and fiscal system in the twenties century. Traditionally Swedish tax system had been characterized by high statutory marginal tax and broad tax allowance designed for encouraging productive investment of profit. The Swedish tax reform of 1991 is called as ‘the most far-reaching reform in any industrialized country in the postwar period’ due to its dramatic tax rate cut and tax base broadening. It was the outcome of political adjustment between Social Democratic and Conservative forces. As the result, Sweden currently enjoys fiscal substantiality by the generational accounting and wins the support of citizens for the tax system. This is why Sweden receives attention as a model state in market capitalism since 2008 fiscal crisis in Europe.
KW - Sweden;Tax;Fiscal Policy;total tax revenue;Social expenditure;swedish tax reform of 1991;fiscal rule
DO -
UR -
ER -

Oh, Keon-Ho. (2013). Study on the development of the swedish tax and fiscal system in the twenties century. Journal of the Scandinavian Society of Korea, 14, 17-48.

Oh, Keon-Ho. 2013, "Study on the development of the swedish tax and fiscal system in the twenties century", Journal of the Scandinavian Society of Korea, no.14, pp.17-48.

Oh, Keon-Ho "Study on the development of the swedish tax and fiscal system in the twenties century" Journal of the Scandinavian Society of Korea 14 pp.17-48 (2013) : 17.

Oh, Keon-Ho. Study on the development of the swedish tax and fiscal system in the twenties century. 2013; 14 : 17-48.

Oh, Keon-Ho. "Study on the development of the swedish tax and fiscal system in the twenties century" Journal of the Scandinavian Society of Korea no.14(2013) : 17-48.

Oh, Keon-Ho. Study on the development of the swedish tax and fiscal system in the twenties century. Journal of the Scandinavian Society of Korea, 14, 17-48.

Oh, Keon-Ho. Study on the development of the swedish tax and fiscal system in the twenties century. Journal of the Scandinavian Society of Korea. 2013; 14 17-48.

Oh, Keon-Ho. Study on the development of the swedish tax and fiscal system in the twenties century. 2013; 14 : 17-48.

Oh, Keon-Ho. "Study on the development of the swedish tax and fiscal system in the twenties century" Journal of the Scandinavian Society of Korea no.14(2013) : 17-48.