Tax Swiss - Swedish Tax Migration to Switzerland between 1950 and 1980

Description

In the decades after World War II, many wealthy Swedes moved abroad, many of them to the tax haven of Switzerland. These Swedes came to be referred to as 'Skatteschweizare' (Tax Swiss) in the press and in the political debate. They were criticized as taax dodgers and traitors, but were also portrayed as activists under unsustainably high tax pressure.

In this project, we will investigate who these tax Swiss were and how the migration from Sweden to Switzerland between 1950 and 1980 came to affect the Swedish debate on tax morality, tax evasion and the Swedish tax system. We will also examine how Switzerland was affected by the international pressure for reforms and increased transparency on tax avoidance issues.