We analyze a base-broadening, rate-reducing, and simplifying tax reform, which may be revenue-neutral, or which may keep the average tax rates constant. Such a reform generally improves efficiency under reasonable conditions but not necessarily if the average tax rate is calculated on taxable...

Purpose – There is now a large amount of literature on gender wage differentials, but only a few studies have examined why men and women end up in different jobs and at different levels. This paper aims to study the extent of differences in career mobility between men and women....

On‐the‐job training has a large positive effect on wages for employees in Sweden, and employees in jobs that require long on‐the‐job training earn significantly more than workers in jobs with short training requirements. The effects of training are large for recently hired and low for...