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The determinants of annuitization: evidence from Sweden
Hagen, Johannes - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
This paper uses unique micro data from a Swedish occupational pension plan to study the determinants of annuitization. The data is merged with national administrative data to create a large data set with rich individual background characteristics. The pension can either be withdrawn as a life...
Persistent link: https://www.econbiz.de/10011272202
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Simulating the future of the Swedish baby-boom generations
Klevmarken, N. Anders; Bolin, Kristian; Eklöf, Matias; … - Nationalekonomiska Institutionen, Uppsala Universitet - 2007
For the purpose of studying the consequences of the ageing of the Swedish population a group of scientists have enlarged the microsimulation model SESIM - originally developed at the Swedish Ministry of Finance - with modules that simulate health status, take up of sickness benefits, retirement,...
Persistent link: https://www.econbiz.de/10005771040
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Is Early Retirement Encouraged by the Employer? Labor-Demand Effects of Age-Related Collective Fees
Hallberg, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2011
In Sweden, employers pay non-wage costs for their workforce in the form of legislated employment tax and collective …
Persistent link: https://www.econbiz.de/10008873314
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Dividend taxation, share repurchases and the equity trap
Södersten, Jan; Lindhe, Tobias - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism of the well-known King and...
Persistent link: https://www.econbiz.de/10004972820
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Dividend taxation, share repurchases and the equity trap
Södersten, Jan; Lindhe, Tobias - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism of the well-known King and...
Persistent link: https://www.econbiz.de/10004972823
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The Taxable Income Elasticity: A Structural Differencing Approach
Kumar, Anil; Liang, Che-Yuan - Nationalekonomiska Institutionen, Uppsala Universitet - 2015
estimated elasticity based on linearized budget sets. Using U.S. data from the NBER tax panel for 1979-1990 and differencing … marginal tax rates. …
Persistent link: https://www.econbiz.de/10011124338
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Distortive Effects of Dividend Taxation
Lindhe, Tobias; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 2013
their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the … literature on this, and we compare two different tax regimes, one where it is impossible for the firm to pay cash to its … shareholders that is not taxed as dividends, the other where the shareholders are allowed a tax-free return of the original capital …
Persistent link: https://www.econbiz.de/10010818666
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Distribution-Free Structural Estimation with Nonlinear Budget Sets
Liang, Che-Yuan - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
estimation of earnings, hours of work, and functions that depend on the labor supply distribution, including tax revenue and …
Persistent link: https://www.econbiz.de/10010818668
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Using the Discrete Model to Derive Optimal Income Tax Rates
Bastani, Spencer - Nationalekonomiska Institutionen, Uppsala Universitet - 2013
distribution. Finally, I compare simulations of the continuous and discrete optimal tax models under identical circumstances based …
Persistent link: https://www.econbiz.de/10010818669
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Estate division: Equal sharing as choice, social norm, and legal requirement
Erixson, Oscar; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
transfer tax system, the income distribution, and the welfare state. We also estimate models with family fixed effects to study …
Persistent link: https://www.econbiz.de/10010818675