a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data … base over the Swedish population that covers the years 1999 to 2005. When using instrumental variables I obtain a tax price …

a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data … base over the Swedish population that covers the years 1999 to 2005. Using instrumental variables, I obtain a tax price …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register … based data source I utilize the exogenous variation provided by the individual tax reform to analyze the evolution of female … percentage points lower in 1975 if the 1969 statutory income tax system still had been in place in 1975. -- Female labor supply …

, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register … based data source I utilize the exogenous variation provided by the individual tax reform to analyze the evolution of female … percentage points lower in 1975 if the 1969 statutory income tax system still had been in place in 1975. -- female labor supply …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution … sectional method, we estimate earnings elasticities in the range 0.13-0.16. We interpret the response using a simulation model … in which people face uncertain marginal tax rates due to earnings dynamics. The tax response is surprisingly sharp given …

We examine empirically the relationship between the extent of redistribution and the components of the Mirrlees … incomes. Our redistributive preference measure is constructed using the optimal tax formula for which we have collected data … because pre-specified functional forms are not easy to justify in empirical investigations of the optimal tax framework. We …