the development in effective marginal tax rates and participation tax rates, and estimates, using the difference …-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … of preferences that the tax base effect generally dominates. Consequently, relative consumption effects tend to reduce … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and … framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for …

make this point in a simple linear tax setting with a population of agents differing in terms of productivities, labor … are also more elastic in labor supply, giving them a lower tax rate is a good thing. This mechanism may be compared to …-linear tax schedules. …

analyses the consequences of this for income tax policy. In a two-sector general equilibrium model we highlight the tradeoff …. Where the union’s aversion to wage dispersion is strong, tax policy can do little to correct the distortion in the supply of … trained labour, though it can come closer to achieving distributional aims. Where wage compression is less pronounced, tax …

positive tax on capital income is part of a Pareto-efficient dual income tax structure. We write optimal tax rates on capital … simulations for empirically plausible return heterogeneity suggest that optimal marginal tax rates on capital income are positive …