Abstract
Modern wealth taxation was introduced in Sweden in 1911 by the 1910 Ordinance of Income and Wealth Taxation, SFS 1910:115.1 Various kinds of duties and fees on estates had existed previously, but only for small and specific parts of the tax base and population strata.2 The 1910 reform conferred an important role to the ability-to-pay principle in the Swedish income tax system, thus making it natural to take advantage of the greater ability to pay tax that possession of wealth gave the taxpayer (SOU 1969:54, 78).3 A second motive was to compensate for the erosion of other tax bases and growing government financing needs. Likewise, several types of wealth tax were introduced during and between the World Wars in order to fund the military. Finally, beginning in the early 1930s, the wealth tax was motivated as a means of redistribution (SOU 1969:54, 8–9).4
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