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Niklas Wykman

Ph.D. student

Niklas Wykman has a M.Sc. in economics from Örebro University and has also studied economics and mathematics at Stockholm University. Since 2013 he is a Ph.D. student in economics at Örebro University and since 2014 he is a member of the Swedish Parliament. Niklas Wykman was previously a special advisor on tax issues to the former Minister for Finance, Anders Borg.

Graduate Student

Contact

Niklas Wykman

Örebro University

niklas.wykman@gmail.com

Research interests: Economic growth, Economic history, Entrepreneurship, Family business, Taxation

Some of the questions Niklas tries to answer in his research:

How have the economic conditions for entrepreneurship developed over time?
How to measure the effective tax rates in complex tax systems?
How does the tax system impact the development and composition of industrial activity?

Current writings

29 June 2023

Journal of Evolutionary Economics

The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period

Journal Article

by Niklas Elert, Dan Johansson, Mikael Stenkula, Niklas Wykman

07 July 2022

Working Paper No. 1434

The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered

Working Paper

by Mikael Stenkula, Niklas Wykman

06 May 2022

Working Paper No. 1429

The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period

Working Paper

by Niklas Elert, Dan Johansson, Mikael Stenkula, Niklas Wykman

Published at IFN

Journal Articles

29 June 2023 Elert, Niklas, Dan Johansson, Mikael Stenkula and Niklas Wykman (2023). “The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period”. Journal of Evolutionary Economics 33(2), 517–540. doi.org/10.1007/s00191-022-00798-z

14 April 2021 Johansson, Dan, Mikael Stenkula and Niklas Wykman (2021). “The Taxation of Industrial Foundations in Sweden (1862–2018)”. Nordic Tax Journal 2020(1), 1–14. doi.org/10.1515/ntaxj-2019-0006

Working Papers

07 July 2022 Stenkula, Mikael and Niklas Wykman (2022). “The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered”. IFN Working Paper No. 1434. Stockholm: Research Institute of Industrial Economics (IFN).

06 May 2022 Elert, Niklas, Dan Johansson, Mikael Stenkula and Niklas Wykman (2022). “The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period”. IFN Working Paper No. 1429. Stockholm: Research Institute of Industrial Economics (IFN).

06 November 2018 Johansson, Dan, Mikael Stenkula and Niklas Wykman (2018). “The Taxation of Industrial Foundations in Sweden (1862–2018)”. IFN Working Paper No. 1245. Stockholm: Research Institute of Industrial Economics (IFN).