Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar - 1996
Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are high efficiency costs for … Norway and low costs for Italy and Sweden associated with the current progressive labor income taxes. However, there appears …-tax-reform income - tend to benefit more than "poor" households from replacing the current progressive tax systems by proportional …