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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

1940s. Ernst Wigforss, Minister of Finance from 1925 to 1926 and again from 1932 to 1949, was arguably the most influential of all Social-Democratic ideologues and a strong advocate for this doctrine. In his writings, he argued that the dynamics of capitalism inevitably lead to progressively larger firms and production units. As a corollary, the individual entrepreneur and business owner simultaneously wanes in importance. The ultimate vision espoused by Wigforss (1952) consisted of an economy made up of “social enterprises without owners.“ In Swedish

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