-financed. -- Micro simulation ; tax-benefit system ; in-work tax credit reform …The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation …

by a tax based on the same tax base as the proportional municipal income tax. -- Micro simulation ; tax-benefit system …This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our …

An essential difference between the design of the Swedish and the US in-work tax credit systems relates to their … functional forms. Where the US earned income tax credit (EITC) is phased out and favours low and medium earnings, the Swedish … system is not phased out and offers 17 and 7 per cent tax credit for low and medium low incomes and a lump-sum tax deduction …

The purpose of this paper is to evaluate a recent Swedish in-work tax credit reform where we pay particular attention … highlight the importance of the joint effects from the tax and the benefit systems it appears particular relevant to analyze the … mother, and moreover benefits low-income households. Finally, due to increased labor supply and decline in welfare …