Corporate Dividend and Capital Gains Taxation : a comparison of Sweden to other member nations of the OECD and EU, and BRIC countries

Ernst & Young was commissioned by the Confederation of Swedish Enterprise to compare the Swedish tax system regarding savings and investments, capital income tax, with rates in the EU, the OECD and BRIC countries in 2012. The study is the most comprehensive international comparison of Swedish taxes on savings made since 2009. Responsible for the study is Robert Carroll, of Ernst & Young's Washington office, with a background from the U.S. Treasury, Congressional Budget Office etc.