Ratio logo white

Ratio is an interdisciplinary research institute, with a research focus on the conditions of business and enterprise.

08-441 59 00info@ratio.se

802002-5212

Sveavägen 59 4trp

11359 Stockholm

Bankgiro: 512-6578

PublicationsSeminarsPeople

Popular

News archive
Publications
Seminars
People
Start
About
Contact us
Labour market research
Competitiveness research
Climate and environmental research
Swedish flag iconPå svenska
PublicationBook

Skatter och värdighet

Abstract

Vilka är skatternas allvarligaste effekter? Är dagens skattenivå rimlig i ett ekonomiskt och normativt perspektiv? Om inte, vad bör i så fall göras åt saken? Dessa frågor utgör utgångspunkten för den tvärvetenskapliga antologin Skatter och värdighet.

Den ena huvudtesen är att skatterna motverkar arbetsdelning och sysselsättning. Annorlunda uttryckt gör skatterna att vi jobbar osmart. Allt fler av oss sysslar med fel saker. Dessutom utestängs väldigt många i arbetsför ålder från arbetsmarknaden.

Den andra huvudtesen är att skatternas konsekvenser utgör ett hot mot människors värdighet. Att kunna försörja sig själv och sina närmaste är en central del i ett värdigt liv. När skatter minskar förutsättningarna för sysselsättning, företagande, sparande och tillväxt undergrävs den enskildes värdighet.

I Skatter och värdighet analyseras skatters normativa legitimitet, skatternas och den offentliga sektorns historiska utveckling, skatternas effekter på den enskildes komparativa fördelar, effektivitetsproblem med höga skatter, skattekilar på hushållsnära tjänster samt förmögenhets-skattens konsekvenser.

Dessutom presenteras ett antal konkreta förslag på hur förutsättningarna för arbete, företagande och värdighet snabbt och enkelt skulle kunna förbättras genom rejält sänkta skatter. Effekterna är dramatiskt positiva.

Karlson, N., Johansson, D. & Johnsson, R. (Eds.) (2004). Skatter och värdighet. Stockholm: Ratio.

Följande forskare medverkar:
Åsa Hansson
Dan Johansson
Richard Johnsson
Nils Karlson
Erik Moberg
Lars Niklasson
Anne-Marie Pålsson och
Gunnar Du Rietz.

Redaktörer: Docent Nils Karlson, vd för Ratio. Fil dr Dan Johansson, forskare vid Ratio. Fil dr Richard Johnsson, forskare vid Ratio.

Details

Author
Karlson, N., Johansson, D. & Johnsson, R.
Publication year
2004
Published in

Skatter och värdighet

Related

  • Professor, Founder and former CEO

    Nils Karlson

    +46708670351nils.karlson@ratio.se

Similar content

Book chapter

Digitalization and the Challenges to Finance Public Welfare: The Case of Sweden

Åsa Hansson
Download

Publication year

2025

Published in

Taxation in the Digital Era. Palgrave Macmillan, Cham.

Abstract

The chapter analyzes how digitalization and globalization challenge states’ ability to tax income and thereby finance public welfare. As work, consumption, and value creation increasingly take place without geographical presence, the link between tax bases and national jurisdictions weakens. This applies both to multinational firms and to individuals with greater opportunities for remote work.

With a focus on Sweden, the chapter discusses how a tax system characterized by high taxes on labor, lower taxation of capital, and a decentralized welfare model may be particularly vulnerable. It highlights the need for adjustments to the tax system in order to maintain legitimacy, efficiency, and the financing of the welfare state in a digital economy.

Book

Taxation in the Digital Era: Economic, Legal, and Policy Challenges

Hansson, Å., & Wernberg, J
Download

Publication year

2025

Published in

Palgrave Macmillan

Abstract

This open access edited volume discusses the impact of digitalization on taxation, using the Swedish welfare state model as a lens through which to examine the disruptive effect of new technologies on traditional tax models. Taking a multidisciplinary approach, it integrates perspectives from economics, law, audit, and public policy to shed light on contemporary challenges in taxation.

With Sweden as a central case study, the chapters in this book address broader concerns surrounding the impact of digital transformation on how states calculate and enforce tax, as well as the role of international coordination in reforming tax policy. The book covers many important topics such as financing public welfare, international attempts to combat issues concerning multinationals and consumption taxation, legitimacy and democratic implications, as well as how digitalization impacts firms’ and tax authorities’ tax administration. The effects of AI, automation and remote work are all considered, as well as how greater labor mobility is decreasing the emphasis on a geographical nexus for taxability and creating a need for urgent tax reform. Providing a diverse set of theoretical and policy considerations, this book will be essential reading for scholars, students and policymakers working in the spheres of tax law, the welfare state and public economics.

Working paper

Working Paper No. 383 Insider activism in the forest industry: An empirical public choice analysis

Jonas Grafström & Nils Karlson
Download

Publication year

2025

Published in

Ratio Working Paper Series

Abstract

Insider activism—where bureaucrats use discretionary power to advance own ideological goals—has significant implications for regulatory stability and property rights security. Using the Swedish forestry industry as a case study, the purpose of this study is to investigate if insider activism affects the Swedish forestry sector and how such possible regulatory uncertainty influences economic decision-making. Assembled survey data suggest that forest owners perceive regulatory enforcement as unpredictable, leading to defensive actions such as premature harvesting to preempt restrictive future regulations. To explain these patterns, we apply public choice theory and a game-theoretic approach, demonstrating how bureaucratic drift, regulatory ratcheting, and time-inconsistency problems contribute to persistent distortions in forestry policies. Policy wise, the findings emphasize the need for judicial review, regulatory impact assessments, and clearer legislative mandates to reduce enforcement uncertainty and improve institutional trust. This research advances discussions on bureaucratic incentives, regulatory capture, and legal certainty in environmental policy.

Show more