This article, based on my PhD thesis:“Tax Confidentiality: A Comparative Study and Impact Assessment of Global Interest, “compares Swedish and US tax confidentiality legislation concerning public opportunities of accessing tax information held by their respective tax administrations. The article concerns itself with the historical development of tax confidentiality legislation, the general legal framework, the reasons behind tax confidentiality, and the main content of the tax confidentiality rules. The overall comparative conclusion is that Sweden provides a high level of tax transparency based on the right of public access to official documents, while the United States offers a high-level of confidentiality and protection of taxpayer information based on the individual's right to privacy. Notwithstanding this overall difference, there are certain similarities, such as public accessibility being source-based. That is, if the individual's tax information is contained in a tax return, then the information is confidential, however, if it is contained in public court records, then the information is public.