Skattbyrði

Skattbyrði is the term used to describe the overall burden of taxation borne by households and businesses within an economy. It encompasses taxes on income, profits, wealth, and consumption, as well as compulsory social contributions. In comparative and policy analyses, skattbyrði is often expressed as an effective tax rate—the portion of income or consumption paid to the state—rather than the statutory tax rate alone.

Two common measures are the effective tax rate on labor income and the tax wedge. The labor tax burden can be estimated by comparing gross wages to net wages after taxes and transfers. Indirect taxes, such as value-added tax and excises, contribute to the overall burden, particularly on consumption. Tax incidence and the design of exemptions, credits, and allowances shape how the burden falls across individuals and households.

Determinants include the structure of the tax system (progressivity, brackets, and rate levels), the breadth of the tax base, social security contributions, and the level and distribution of government transfers. Personal characteristics (income, family status, age), employment status, and consumer behavior influence an individual's or household's skattbyrði. Economic conditions, inflation, and policy reforms also alter the burden over time.

A higher skattbyrði can affect work incentives, saving, and investment, and may have redistributional goals if designed to be progressive or to protect lower-income groups. Conversely, a heavy reliance on indirect taxes can be regressive, placing a larger relative burden on lower-income households.

Comparative taxation literature uses skattbyrði to evaluate policy choices, fiscal capacity, and competitiveness. In debates, policymakers weigh efficiency versus equity when adjusting tax rates, bases, and transfers to modulate the overall burden.