Staten som arvinge: Arvsskatt i politisk debatt i Skandinavien, ca 1890-1935

Abstract

Inheritance is normally distributed to the heirs, but during the 20th century the state claimed a share of the estate through inheritance taxation. The purpose of this article is to examine how the successively increased importance of inheritance taxation in Scandinavia was justified in political debate between 1890 and 1935. The results shows that the tax was mainly motivated by the state’s increased revenue needs. The tax was not controversial in Denmark or Sweden, but caused strong conflicts in the Norwegian debate.