This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...

This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...

The foundation of a functioning welfare state is a tax system that is widely accepted and considered to be fair and legitimate. How and by what means a tax collecting agency interprets the laws are thus seen to have an impact on taxpayers’ willingness to pay. This article addresses the various...

Imagine that a single person had been responsible for all US tax reforms enacted from 1969 to 2010. Such was the position of Seven-Olof Lodin, the former President of the International Fiscal Association. For over 40 years, Professor Lodin was the most influential voice in Swedish tax policy....

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

This study presents new homogenous series of top income shares in Sweden over the period 1903-2004. We find that, starting from levels of inequality approximately equal to those in other Western countries at the time, the income share of the Swedish top decile drops sharply over the first eighty...

It has been argued that the Swedish tax system has favored firm control through private foundations, which should have inhibited entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose of this study is to describe the...

This paper analyses government instruments in terms of reducing market inequality. Government redistribution, realized through public spending and taxation, could be considered as a key element in order to ensure a more equal distribution of income between households. The first part of the paper...