This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage income. Firms' sales, particularly in areas heavily...

This report analyses the economic consequences of the coronavirus pandemic and support policies using underutilized data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees' wage income. Firms' sales, particularly in areas heavily...

The January effect is concerned with high stock returns in January, especially by small cap stocks. Transactions costs, especially price pressures, make it difficult to take advantage of this anomaly. However, these costs are minimal in the futures markets. This paper discusses the results of...

Designing and implementing a system of taxation must determine reducing losses to producers and buyers. Lowering tax rates and reducing income tax help to stimulate supply. The intensity of the effects of the tax system on goods market is determined by elasticity of demand and offer. Assessment...

How will international integration affect welfare policies? This paper considers the possibilities of financing public sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes more integrated in international product markets. Even...

This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some recent extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental...

Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative ti the...

This paper considers the proposition that recent tax policy trends have been decisively influenced by tax research. In both the OECD countries and developing countries, the two most important changes in tax systems in recent decades have been the introduction of the VAT and the general lowering...

The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax contributes importantly to the progressivity of the tax...