Auerbach, Alan; hassett, kevin allen; Sodersten, Jan - National Bureau of Economic Research (NBER) - 1995
In 1990, the government of Sweden introduced a major tax reform to take effect in 1991. The Swedish system prior to the … legislation was so complex that the size and magnitude of the likely effects of the reform on incentives to invest were unknown … capital that captures the essential features of the Swedish tax code both before and after the reform. We estimate the model …