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 …

expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since …

There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

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

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

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than … capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital … should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of …

estimate an event study model to identify the dynamic effects of reforms to top wealth tax rates on the subsequent evolution of … wealth concentration. Our results imply that a reduction in the top marginal wealth tax rate by 0.1 percentage points in …-creases the top 1% (0.1%) wealth share by 0.9 (1.2) percentage points five years after the reform. This suggests that wealth tax …

data sources from the Swedish Tax Agency's tax register, which provides real-time information on firm sales and employees … drastic economic recession. Excise tax revenue analysis reveals a decline in industrial electricity and air travel tax … revenues, but a rise in alcohol tax revenue. The hospitality industry experienced significant negative effects, with drops in …

preferences for redistribution in Italy. Our randomized treatments show that preferences for redistribution are generally …