determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

capital gains, Sweden looks more like the continental European countries where top income shares have remained relatively …This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that … fall is almost entirely due to a dramatic drop in the top percentile explained mostly by decreases in capital income, while …

This paper presents homogenous series of top income shares in Sweden from 1903 to 2003 using individual tax returns … European countries when capital gains are included. The top income shares are U-shaped over time, falling steadily until around … by increased wage earnings inequality, Swedish top income shares have risen almost exclusively due to capital gains, a …

This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that … countries. In the past decades the Swedish top income shares developed very differently depending on whether capital gains are … included or not. Including them, Sweden's experience resembles that in the U.S. and the U.K. with sharp increases in top …