employees ' tax rate. Given the institutional features of the U.S. income and payroll tax systems, the theoretical results imply … that a given increase in the employees' payroll tax rate will induce greater employment reductions (and greater increases … in wage costs) than an increase in the employers part of the tax. This non-neutrality, however, does not prevail when the …

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 during World War I. The increase accelerated during World War II …

the marginal effective tax rates on capital income (METR) for a marginal investment financed with new share issues …, retained earnings or debt. Tax tables covering the period are presented. These data are unique in their consistency … percent. The 1990–1991 tax reform and lower inflation reduce the magnitude and variation of the METR. The METR varies between …

explanation for Sweden’s weak performance with respect to market work activity highlights the role of high tax rates on labor … income and consumption expenditures, wage-setting arrangements that compress relative wages, business tax policies that … disadvantage younger and smaller businesses. This last category includes tax policies that penalize wealth accumulation in the form …

that top shares increase in periods of above average growth while democracy and high marginal tax rates are associat …

the nine lowest deciles but does not seem to affect the rich. Finally, tax progressivity reduces top income shares and …