Guided by a simple theory of task assignment and time allocation, we investigate the long run response to national differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in the market sector, increase the size of the shadow...

This paper considers redistributive as well as political consequences of tax avoidance. When investing in tax avoidance is possible, the official tax rate does not necessarily correspond to what individuals actually pay in taxes. This affects both redistributive outcomes as well as individual's...

We analyse the change in family gross income inequality between 1951 and 1973. We use two new samples of the Swedish population from 1951 and 1956 containing tax register data, and compare the results with those obtained from the Swedish Level of Living survey from 1967 and 1973. Gini...