study the impact of two mechanisms on labor supply: (i) dierences in marriage stability and (ii) dierences in tax systems …. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax systems …, and as we replace the U.S. divorce and marriage rates with their European equivalents. We nd that the divorce and tax …

enlarged the microsimulation model SESIM - originally developed at the Swedish Ministry of Finance - with modules that simulate … health status, take up of sickness benefits, retirement, the utilization of health care and social care and the dynamics of …

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 …

proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer … income tax and avoid the two-tier taxation on the corporate form of organization. Adding risk to the model shows that closely …

allowed a tax-free return of capital contributed through new issues. A substantial difference is found between the regimes in …

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on … the division of that income between capital income and labor income. This has created new room for tax avoidance … different from that of widely held corporations. Finally, for Swedish tax rules, we show that the owner's labor supply may …

likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004 … tax between spouses was repealed, rather than on New Year’s Eve 2003, compared to deceased without taxable estates for a …

a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data … base over the Swedish population that covers the years 1999 to 2005. When using instrumental variables I obtain a tax price …

elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax <p> rate. We offer … new evidence on this matter by making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in … statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that …