Regarding their Goal orientation people can be divided into those that strife to enhance their skills (learning goal orientation / LGO) and those that aim to demonstrate their advanced skills (performance-approach goal orientation / PApGO) or hide their inferior skills (performance-avoidance...

This paper analyses the general equilibrium relationship between increases in tax financed public employment and total employment, emphasizing one income effect: Reallocating employment from the private to the public sector reduces non-labour income in the form of profits distributed to workers,...

An essential difference between the design of the Swedish and the US in-work tax credit systems relates to their functional forms. Where the US earned income tax credit (EITC) is phased out and favours low and medium earnings, the Swedish system is not phased out and offers 17 and 7 per cent tax...

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...