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Nordic Tax Journal

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Recent developments in Corporate Taxation in Sweden

Christian Thomann
  • CESIS – Centre of Excellence for Science and Innivation Studies, Royal Institute of Tecnology
  • Other articles by this author:
  • De Gruyter OnlineGoogle Scholar
Published Online: 2015-05-15 | DOI: https://doi.org/10.1515/ntaxj-2014-0025

Abstract

This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector- level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.

Keywords: Tax Reform; Corporate Tax; Debt; Equity

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About the article

Published Online: 2015-05-15

Published in Print: 2014-11-01


Citation Information: Nordic Tax Journal, ISSN (Online) 2246-1809, DOI: https://doi.org/10.1515/ntaxj-2014-0025.

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© 2015. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License. BY-NC-ND 3.0

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