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- W2890176594 abstract "Abstract This chapter argues that the roots of Sweden’s exceptional tax state lie in the early modern period. From c.1530 the state began monitoring economic activity and developing a direct vertical fiscal contract between the king and his subjects. The extensive data collected by the state, with the assistance of the newly reformed Church, facilitated fairness in the distribution of tax and conscription burdens and fostered a horizontal contract between subjects. With a free peasantry and a weak nobility, the state’s relationship with the peasantry was direct and unmediated. Furthermore, late industrialization preserved a tax structure and administration based on direct taxes that could easily adapt to the collection of modern taxes. Taken together, these factors explain how Sweden, over the course of 400 years, cultivated its fiscal capacity and strengthened the fiscal contract between ordinary taxpayers and the state." @default.
- W2890176594 created "2018-09-27" @default.
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- W2890176594 date "2018-08-02" @default.
- W2890176594 modified "2023-10-18" @default.
- W2890176594 title "Getting to Sweden" @default.
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- W2890176594 doi "https://doi.org/10.1093/oso/9780198796817.003.0002" @default.
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