Welfare Effects of Changes in Income Tax Progression in Sweden

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 instrument used in the analysis is an extended version of a model for simulation of the Swedish system of personal income taxation earlier developed by the authors.

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Year of publication:	1976-12
Authors:	Jakobsson, Ulf ; Normann, Göran
Institutions:	Institutet för Näringslivsforskning (IFN)
Subject:	Income tax \| welfare effetcs

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Extent:	application/pdf
Series:	Working Paper Series.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series Working Paper Series Number 3 29 pages
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H21 - Efficiency; Optimal Taxation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010684402