Table 2 Summary of the interview results with 22 Swedish SMEs in four sectors (shoes, bicycles, white goods, IT equipment) that are eligible for repair tax reduction according to Swedish legislation

From: Towards a Circular Economy Taxation Framework: Expectations and Challenges of Implementation

Economic sector No. of companies Perceived tax effectiveness No. of companies (share) Tax did not influence repairs No. of companies (share) Possible reasons for no tax effect
Shoes – 5 2 (40%) 3 (60%) - Shoes viewed as dispensable
- Fashion/trends
- Variable (low) quality of product
Bicycles – 5 3 (60%) 2 (40%) - Variable (low) quality of product
White goods – 5 0 (0%) 5 (100%) - High cost of new product makes repairs preferable
IT equipment – 7 4 (57%) 3 (43%) - Lack of information about the tax
Total – 22 9 (41%) 13 (59%) - Lack of information about the tax
- Price difference of repair vs. buying new product
- Variable (low) quality of product
- Product design/ difficulty to repair
  1. The table shows the percentage of companies that experienced increase in repair services as a consequence of the tax, and the main reasons why the rest of the companies did not experience any effect of the tax