Agell, Jonas; Englund, Peter; Sodersten, Jan - In: National Tax Journal 49 (1996) 4, pp. 643-64
Describes the 1991 reform of Sweden's tax system ("the most far-reaching reform in any industrialized country in the postwar period"); examines behavioral responses (impact on consumption, housing, and labor supply). Reviews the lessons from a major evaluation effort, sponsored by the Swedish...