The purpose of the paper is to study the effect of taxation on dividend payments and ex-dividend price-changes in Sweden during 1991-1995. Tax changes in Sweden during the 1990s were implemented in such a way that they provide an opportunity to include direct measures of the tax-treatment of...

In Sweden, there are two separate instruments for ranking applicants in the admission to higher education; the GPA from upper secondary school and the Swedish Scholastic Assessment Test (the SweSAT). A problem in the selection is that different groups of students perform differently on the...

This paper analyzes the implications of social identity and self-categorization in the context of optimal redistributive income taxation. A two-type model is supplemented by an assumption that individuals select themselves into social categories, in which norms are formed and education effort...