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 …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

variations in linear budget constraints. This is quite surprising since most income tax systems are nonlinear, generating … that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of … this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

'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. …

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 …

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 …