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Does Equality Promote Growth?
Fölster, Stefan; Trofimov, Georgi - Institutet för Näringslivsforskning (IFN) - 1996
Several recent articles claim that pre-tax income equality promotes growth. Equality is argued to dampen demand for redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavily on the assumption that pre-tax income equality is an...
Persistent link: https://www.econbiz.de/10010818512
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Does Equality Promote Growth?
Folster, S.; Trofimov, G. - Institutet för Näringslivsforskning (IFN) - 1996
Several recent articles claim that pre-tax income equlity promotes growth. Equality is argued to dampen demand for redistributive economic policies that tax returns to growth-enhancing activities such as investment. These results rest heavly on the assumption that pre-tax income equality is an...
Persistent link: https://www.econbiz.de/10005486495
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Entrepreneurship and the Theory of Taxation
Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well … cannot be readily divided into labor and capital income, in stark contrast to what is assumed in standard taxation theory …
Persistent link: https://www.econbiz.de/10005082489
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Swedish Labor Income Taxation (1862–2013)
Du Rietz, Gunnar; Johansson, Dan; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2013
This paper presents annual Swedish time series data on the top marginal tax wedge and marginal tax wedges on labor income for a low-, average- and high-income earners for the period 1862 to 2013. The tax wedges were initially low and the tax system proportional. The tax wedges began to increase...
Persistent link: https://www.econbiz.de/10011079251
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Swedish Capital Income Taxation (1862–2013)
Du Rietz, Gunnar; Johansson, Dan; Stenkula, Mikael - Institutet för Näringslivsforskning (IFN) - 2014
This paper describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR)...
Persistent link: https://www.econbiz.de/10011079252
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Sustainable Social Spending
Lindbeck, Assar - Institutet för Näringslivsforskning (IFN) - 2005
The paper discusses a number of threats to the financial sustainability of social spending: increased internationalization of national economies, gradually higher relative costs of producing a number of human services, the “graying” of the population, slower productivity growth in the...
Persistent link: https://www.econbiz.de/10005645441
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Foreign Direct Investment and Employment: Home Country Experience in the United States and Sweden
Blomstrom, M.; Fors, G.; Lipsey, R.E. - Institutet för Näringslivsforskning (IFN) - 1997
We compare the relation between foreign affiliate production and parent employment in U.S. manufacturing multinationals with that in Swedish firms. U.S. multinationals appear to have allocated some of their more labor intensive operations selling in world markets to affiliates in developing...
Persistent link: https://www.econbiz.de/10005486487
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Effects of Changes in Payroll Taxes – Theory and U.S./Swedish Experiences
Holmlund, Bertil - Institutet för Näringslivsforskning (IFN) - 1981
This paper includes theoretical and empirical analyses of some effects of changes in payroll taxes. First, the implication of the standard partial equilibrium analysis is explored in Section II. In particular, the relationship between statutory and economic incidence are clarified and the...
Persistent link: https://www.econbiz.de/10010684513
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Anatomy of Policy Complementarities
Orszag, J. Michael; Snower, Dennis J. - Institutet för Näringslivsforskning (IFN) - 1998
The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...
Persistent link: https://www.econbiz.de/10005419509
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Welfare Effects of Changes in Income Tax Progression in Sweden
Jakobsson, Ulf; Normann, Göran - Institutet för Näringslivsforskning (IFN) - 1976
Within the framework given by the theory of optimal income taxation this paper investigates the progressivity of the …
Persistent link: https://www.econbiz.de/10010684402