The purpose of the paper is to study the effect of taxation on dividend payments and ex-dividend price-changes in Sweden during 1991-1995. Tax changes in Sweden during the 1990s were implemented in such a way that they provide an opportunity to include direct measures of the tax-treatment of...

This paper analyzes the implications of social identity and self-categorization in the context of optimal redistributive income taxation. A two-type model is supplemented by an assumption that individuals select themselves into social categories, in which norms are formed and education effort...

In Sweden, there are two separate instruments for ranking applicants in the admission to higher education; the GPA from upper secondary school and the Swedish Scholastic Assessment Test (the SweSAT). A problem in the selection is that different groups of students perform differently on the...