We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish … bunching behavior among the self-employed at the salient first kink point of the Swedish central government income tax schedule …

distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper … implications for tax policy. …

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents … switching from an age-independent to an age-dependent nonlinear tax amounts in our benchmark model to around three percent of … opposed to a linear tax are even larger. Surprisingly, it is of secondary importance to optimally choose the tax on interest …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and … administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is …

taxes across goods and services. We blend classical public finance results, recent developments in the optimal tax …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax …, especially so during the high-tax years of the 1970s and 80s. The weights on non-workers increased sharply in the 1970s fell …

aims at redistributing from high- to low-skilled agents by means of an optimal nonlinear labor income tax and a set of … commodity taxes, an optimally designed commodity tax structure should encourage (discourage) the consumption of goods … quantity of a given good/service, this standard commodity tax result needs to be qualified. First, we show that it becomes …

. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring …

In this paper we allude to a novel role played by the non-linear income tax system in the presence of adverse selection … tax schedule enables the government to affect the wage distribution by controlling the transmission of information in the …