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The evolution of top incomes in an egalitarian society: Sweden, 1903 - 2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10010281326
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The Evolution of Top Incomes in an Egalitarian Society; Sweden, 1903–2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first eighty...
Persistent link: https://www.econbiz.de/10010320074
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Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre
Homburg, Stefan - 2010
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 …
Persistent link: https://www.econbiz.de/10010332577
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Taxation of families and "families of taxation"? Inequality modification between family types across welfare states
Schechtl, Manuel - 2020
Previous sociological research has overlooked the fact that a welfare state's tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated differently due to (de-)familialization policies in the tax code,...
Persistent link: https://www.econbiz.de/10012671229
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The Lifecycle of the 47%
Fullerton, Don; Rao, Nirupama - 2016
We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...
Persistent link: https://www.econbiz.de/10011522551
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Tax Progressivity and Top Incomes: Evidence from Tax Reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011653394
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Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900 2014
Rubolino, Enrico; Waldenström, Daniel - 2017
We compile data spanning the period 1900 2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...
Persistent link: https://www.econbiz.de/10011653395
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Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …
Persistent link: https://www.econbiz.de/10010278471
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Taxation of housing. Killing several birds with one stone
Bø, Erlend Eide - 2015
in Norway, increased taxation of housing stands out as a way of killing several birds with one stone: it generates tax … a hypothetical change in the taxation of housing in which housing would be taxed as other capital assets. This involves … taxing imputed rental income, and a modified wealth taxation schedule. In contrast to other papers on distributional effects …
Persistent link: https://www.econbiz.de/10011968599
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Income Risk, Saving and Taxation: Will Precautionary Saving Survive?
Arent, Stefan; Eck, Alexander; Kloss, Michael; Krohmer, … - 2012
Former theoretical and empirical studies find that precautionary savings are reduced inthe presence of social security systems. The saving motive, however, does not change:individuals respond to increasing income risk by increasing their savings. Although thisstill holds for common tax and...
Persistent link: https://www.econbiz.de/10010312168