before the expansion of the welfare state, in fact, by 1950 Swedish top income shares were already lower than in other … ; Income distribution ; Wealth distribution ; Top incomes ; Welfare State ; Sweden ; Taxation ; Capital gains …

options for more structural reform: (1) dramatically increasing the top tax rates on labor and other ordinary income, (2 …) taxing the wealthy on accrued gains as they arise and at ordinary rates, (3) a wealth tax on high-net-worth individuals, and … (4) a financial transactions tax. Although we summarize the relative advantages and disadvantages of these approaches, we …

the expansion of the welfare state and by 1950 Swedish top income shares were already lower than in other countries. The …

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax …

years to lobbying as it relates to tax policy. The prevailing understanding of the model, and notably as articulated by … model, we would not expect to observe efficient tax instruments such as lump-sum taxation. That is, we should actually …, and perhaps paradoxically, we see that distortionary tax instruments may actually result in a higher level of efficiency …