中文摘要
本文表明，即使在通过信息申报表实行高度发达的第三方报告制度的环境中，瑞典财富税征管的两个特征——（1）申报要求和（2）预填报税表——仍会对纳税遵从产生重大影响。直至1993年，所有纳税人在提交（合并的）所得税和财富税申报表时都必须填写财富信息。1994—1996年，只有净财富高于免征门槛（约为最高10%）的纳税人才需要填写财富信息。这导致略高于财富税免征门槛的纳税人人数大幅减少约一半，并使高于该门槛的财富税纳税人总数减少约20%。自1997年起，瑞典开始为第三方报告净财富高于免征门槛的纳税人在报税表中预填财富信息。与之对称的是，略高于该门槛的纳税人人数随即翻倍，全体财富税纳税人总数增加近20%。相比之下，1986年针对金融财富引入信息申报表对财富申报的影响较小。
Abstract
This paper shows that two features of wealth tax administration in Sweden – (1) filing requirements and (2) pre-populated returns–have a large impact on compliance even in an environment with highly-developed third-party reporting through information returns. Up to 1993, all taxpayers had to fill in wealth information when filing the (joint) income and wealth tax return. In 1994–1996, only those with net wealth above the exemption threshold (approximately the top 10 %) needed to fill in wealth information. This leads to a very large reduction of about half of the number of taxpayers slightly above the wealth tax exemption threshold, and a reduction of about 20 % in the total number of wealth taxpayers above the threshold. Starting in 1997, Sweden began pre-populating wealth information on tax returns for taxpayers with third-party-reported net wealth above the exemption threshold. Symmetrically, this immediately doubles the number of taxpayers slightly above the threshold and increases the number of all wealth taxpayers by almost 20 %. The introduction of information returns for financial wealth in 1986 had a comparatively small impact on wealth reporting.