The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...

The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the Disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs.

Within the framework given by the theory of optimal income taxation this paper investigates the progressivity of the Swedish income tax. On the assumption that taxes distort labour leisure choice some tax reforms are designed that improve social welfare while keeping tax revenues unchanged. The...

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of entrepreneurship often omitted by standard capital taxation...

Several recent articles claim that pre-tax income equlity promotes growth. Equality is argued to dampen demand for redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavly on the assumption that pre-tax income equality is an...

Several recent articles claim that pre-tax income equality promotes growth. Equality is argued to dampen demand for redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavily on the assumption that pre-tax income equality is an...

No abstract.

This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labor income for a low-, average- and high-income earners for the period 1862 to 2013. The tax wedges were initially low and the tax system proportional. The tax wedges began to increase...