第二次世界大战后,瑞典以高税收和高福利国家闻名于世。高税收支撑着高福利,高福利又使税收负担率长期高居难下。税收收入占国内生产总值的比例,1950年为20.9%,八十年代以来一直保持在50%以上,三十年间增加了一倍多。1985年,该项比例在丹麦为48.5％,法国为45.6％,美国为29.2%,日本为28.0％。人均税收负担,1984年瑞典为5760美元,仅次于挪威的6133美元。而同年美国为4356美元,日本为2906美元。八十年代初,瑞典85％的纳税人的税收负担超过其收入的50%。所以,无论用什么标准来衡量,瑞典的税负都处于世界的最高水平。 After World War II, Sweden was famous for its high taxes and high welfare. High taxes support high welfare, high welfare and make the tax burden high long-term difficult. Tax revenue as a share of gross domestic product was 20.9% in 1950, more than 50% since the 1980s and more than doubled in 30 years. In 1985, the share was 48.5% in Denmark, 45.6% in France, 29.2% in the United States and 28.0% in Japan. Per capita tax burden, Sweden in 1974 was 5760 US dollars, second only to Norway’s 6133 US dollars. In the same year, the United States was 4,356 U.S. dollars while Japan was 2,906 U.S. dollars. In the early 1980s, 85% of taxpayers in Sweden were taxed for more than 50% of their income. Therefore, no matter what the standard to measure, Sweden’s tax burden is at the highest level in the world.