The Making of Tax Law – The Development of Swedish Taxation

An insightful analysis of the evolution of the Swedish tax system and the functioning of political processes.

Why this book?

In The Making of Tax Law, Sven-Olof Lodin describes how the Swedish tax system has evolved since World War II and how political parties, and to a greater extent how individual politicians, influential lobbyists, special interest and other groups involved in the legislative process, have acted and influenced the final result. Sven-Olof Lodin himself has been described as the most influential actor in Swedish tax policy making outside the Ministry of Finance.

The book, describing in detail the development of the Swedish tax system and how it came about, will be of interest on an international level. Researchers in the fields of taxation and political science, governments and those involved in tax policy matters, as well as those interested in gaining a better understanding of how political processes function, will find this book a valuable resource. A great deal about political processes and the reasoning behind technical solutions and their success or failure can be learned from the book.