Beginning in the interwar period, industrial foundations became a vehicle for the corporate control of large listed firms in Sweden, but in the 1990s they were replaced by wealthy individuals who either directly own controlling blocks or who own them through holding companies. We study potential...

Private foundations became a vehicle for the corporate control of large listed firms in Sweden during the post-war era, but in the 1990s, they were replaced by wealthy individuals who either directly own controlling blocks or who own them through holding companies. We study potential...

This paper examines whether tax mimicking occurs among municipalities in the setting of health insurance tax levels in Japan. To uncover the effects of strategic mimicking behavior among neighboring municipalities, we exploit the fact that insurance tax levels sharply dropped when municipalities...

The thesis of this article is that the tax expenditure concept is grounded on an erroneous vision of the structure of an income tax system. The tax expenditure concept adopts a binary view of income taxation. It posits that there is an ideal or pure income tax system whose provisions are...

This article focuses on the total tax burden faced by wage earners and uses wages as a surrogate for any form of income not taxed at a differential rate. It varies income for single individuals across jurisdictions and assesses the relationship between wages, alternative minimum tax, and the...

Although U.S. federal tax laws don't have explicit difference in rules by race, the outcomes of those facially "race-neutral" rules can have differential effects across racial groups. The article analyses government subsidy and incentive programs run through the tax system: tax expenditures, and...

The Congressional testimony provides a framework for thinking about the role of the charitable deduction in the federal income tax. As changes to the deduction are weighed by policymakers, it is important to consider: (1) the existing characteristics and policy tenets of the charitable...

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat...

In this paper we estimate labor force participation responses for married women in Sweden using population-wide register data and detailed information about individuals' budget sets. For identification we exploit a reform in the system for housing allowances in 1997 which affected participation...