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ARMY.
2 247
of taxation. In order to throw some light on this matter, there has
been instituted an investigation of the distribution of the burden of
taxation among different classes of income. This investigation is based
•on the returns as to the cost of living in Stockholm in 1908—09,
[published by the Municipal Bureau of Statistics of Stockholm, and assumes
that the new tax regulations made in 1910 have come into force. The
jesuit, which can only lay claim to approximate correctness, is shown in
Table 46.1
Table 46 shows that the two lowest of the income groups included
have a substantially lesser relative burden of taxation than the next
two groups, while the remaining five groups have, to all intents and
purposes, the same percentage of taxation. On the whole, therefore,
it would seem as if the progressive taxation of income pretty well made
up for the regressive indirect taxation, and that Swedish taxation as a
whole were not far from proportional in relation to income. From this,
however, there are two exceptions: (a) the really small incomes, whose
burden of taxation is distinctly lower — still more so than appears from
the Table is this the case with incomes under 1 200 kr.; and, still more,
(b) the really large incomes, where the progressiveness of the Income
Tax, the Tax on Property, and the double taxation of companies’
■dividends may bring up the rate of taxation to as much as 15—19 %.
All these figures are given irrespective of the exceptional taxation of
the great incomes through the Defence Tax during the years 1915—17.
If that is taken into account, as affecting both private income and
companies’ profits, the total annual taxation of owners of great "unearned"
income ascends to something like 35 % of the annual income in normal
cases and perhaps to 40 % in exceptional cases.
The burden of taxation per head of population (taken in the same sense
as in Table 45, not as in Table 46) was in 1912 as under:
Taxes oil Consumption...................23’65 kr.
Other Taxes ("Direct" Taxes, Succession Duty etc.)......31’45 »
Total Burden of Taxation 55’10 kr.
Army.
The Swedish army, small in comparison with the huge armies of the
Continent, has had a more glorious history than those of most countries.
There was a time when that army not only ranked highest in the military
art of its age, but was a model for other armies in all branches of the
science of war, in organization, in equipment, in discipline, in military
efficiency in general, in strategy, and in methods of warfare: in fact, it
inaugurated a new era in all branches of military science.
1 "A Guide to the Defence Question", published by the editors of Svensk Tidskrift
(Stockholm, 1913), p. 299. The investigation was carried out by Mr Vilhelm Nordström,
■civil engineer.
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