This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric labor supply function to account for the behavorial responses of the taxed individuals. We decompose the tax reform to study how the separate components influence hours of work, tax revenues and income distribution. The results indicate that the reform was underfinanced and that the increased indirect taxation and redesigned transfer system almost eliminated the positive effects on hours of work due to the decreased marginal taxes on labor income. Further, we compare the results to the predictions of a parametric estimated labor supply model. The responses of the parametric model is almost twice the size of the nonpara...
Recently, a voluminous literature estimating the taxable income elasticity has emerged as an importa...
We study income responses to income tax changes by using a large panel of Swedish tax payers over th...
Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a ...
This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently ...
Employment is one of the main objectives of the Lisbon strategy for job creation and economic growth...
Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many c...
The basic idea in this paper is that labor supply can be viewed as a function of the entire budget s...
This paper presents the results of an empirical analysis of labor supply for married couples in Norw...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
This paper presents estimates of individuals’ responses in hourly wages to changes in marginal tax r...
This paper extends the nonparametric method to estimate labor supply developed by Blomquist and Newe...
The paper presents results from a labor supply study on Swedish data. The estimated labor supply mod...
Labour income taxation is a central policy topic because labour income makes up the majority of nati...
This paper reviews the literature on optimal taxation of labour income and the empirical work on lab...
This paper reviews the literature on optimal taxation of labour income and the empirical work on lab...
Recently, a voluminous literature estimating the taxable income elasticity has emerged as an importa...
We study income responses to income tax changes by using a large panel of Swedish tax payers over th...
Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a ...
This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently ...
Employment is one of the main objectives of the Lisbon strategy for job creation and economic growth...
Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many c...
The basic idea in this paper is that labor supply can be viewed as a function of the entire budget s...
This paper presents the results of an empirical analysis of labor supply for married couples in Norw...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
This paper presents estimates of individuals’ responses in hourly wages to changes in marginal tax r...
This paper extends the nonparametric method to estimate labor supply developed by Blomquist and Newe...
The paper presents results from a labor supply study on Swedish data. The estimated labor supply mod...
Labour income taxation is a central policy topic because labour income makes up the majority of nati...
This paper reviews the literature on optimal taxation of labour income and the empirical work on lab...
This paper reviews the literature on optimal taxation of labour income and the empirical work on lab...
Recently, a voluminous literature estimating the taxable income elasticity has emerged as an importa...
We study income responses to income tax changes by using a large panel of Swedish tax payers over th...
Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a ...