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Taxing dividends in a dual income tax system : the nordic experience with the income splitting rules

Selin, Håkan - 2024

proportional tax. DIT systems were introduced in Sweden, Norway, and Finland in the early 1990s. In the absence of rules … review the principles of the income splitting rules of Sweden, Norway, and Finland. I then discuss some of the trade …

Persistent link: https://www.econbiz.de/10015145418

Gatekeeping versus monitoring : evidence from a case with extended self-reporting of sickness absence

Torsvik, Gaute; Vaage, Kjell - 2014

We examine the impact of a policy reform that gave employees in a municipality extended rights to self-declare sickness absence. To identify the effect of bypassing the physician as an absence certifier we contrast the development of absence in the reform municipality with absence in similar...

Persistent link: https://www.econbiz.de/10010461267

'Large' vs. 'small' players : a closer look at the dynamics of speculative attacks

Bjønnes, Geir H.; Holden, Steinar; Rime, Dagfinn; … - 2009

players moved early. Interest rates did not increase in Sweden so there was little to gain by a delayed attack. -- Speculative …

Persistent link: https://www.econbiz.de/10003806083

Labor market effects of COVID-19 in Sweden and its neighbors : evidence from novel administrative data

Juranek, Steffen; Paetzold, Jörg; Winner, Hannes; … - 2020

spread of COVID-19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures (‘lockdowns …’), Sweden decided for much lighter restrictions. Empirically, we use novel administrative data on weekly new unemployment and … furlough spells from all 56 regions of the Nordic countries to compare the labor market outcomes of Sweden with the ones of its …

Persistent link: https://www.econbiz.de/10012258526

Vertical integration in tradable green certificate markets

Coria, Jessica; Jaraitė, Jūratė - 2024

This study examines how the impact of Tradable Green Certificates (TGC) on profitability and investment behavior varies depending on the vertical integration status of regulated firms. Our theoretical model predicts that vertical integration does not lead to higher profits when internal pricing...

Persistent link: https://www.econbiz.de/10014521191

Dynamic causal forests, with an application to payroll tax incidence in Norway

Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023

This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...

Persistent link: https://www.econbiz.de/10014307152

Asymmetric information renders minimum wages less harmful

Schöb, Ronnie; Thum, Marcel - 2009

We show that a minimum wage introduced in the presence of asymmetric information about worker productivities will lead to lower unemployment levels than predicted by the standard labour market model with heterogeneous labour and symmetric information. -- minimum wages ; unemployment ; asymmetric...

Persistent link: https://www.econbiz.de/10003833327

Wage rigidity, institutions, and inflation

Holden, Steinar; Wulfsberg, Fredrik - 2009

A number of recent studies have documented extensive downward nominal wage rigidity (DNWR) for job stayers in many OECD countries. However, DNWR for individual workers may induce downward rigidity or a floorʺ for the aggregate wage growth at positive or negative levels. Aggregate wage growth...

Persistent link: https://www.econbiz.de/10003808631

Implicit vs. explicit incentives : theory and a case study

Demougin, Dominique; Fabel, Oliver; Thomann, Christian - 2009

We derive the optimal contract between a principal and a liquidity-constrained agent in a stochastically repeated environment. The contract comprises a court-enforceable explicit bonus rule and an implicit fixed salary promise that must be self-enforcing. Since the agent's rent increases with...

Persistent link: https://www.econbiz.de/10003850322

Contracts, fairness, and incentives

Fehr, Ernst; Klein, Alexander; Schmidt, Klaus M. - 2004

We show experimentally that fairness concerns may have a decisive impact on both the actual and the optimal choice of contracts in a moral hazard context. Explicit incentive contracts that are optimal according to self-interest theory become inferior when some agents value fairness. Conversely,...

Persistent link: https://www.econbiz.de/10011449534