Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

correlation between total tax revenue and economic growth for both instrumented and non-instrumented regressions. …

transfer tax system, the income distribution, and the welfare state. We also estimate models with family fixed effects to study …

We compile data spanning the period 1900-2014 and up to 30 countries to study long-run patterns in the tax elasticity … of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before … strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms … top decile were almost unaffected by the reforms. Cuts in top marginal tax rates account for most of this outcome whereas … aggregate GDP per capita, registered patents and tax revenues were unaffected by the reforms. By contrast, tax avoidance …

top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical … expressions for the Laffer curve and excess burden. Applied to the 2021 U.S. top federal tax bracket, assuming a taxable income … approach, concludes that in none of the studied countries does the observed top marginal tax rate appear consistent with a …

More recently researchers have turned to analyze how the tax structure, rather than the overall tax level, affects … consequently has no impact on investment decisions. To our knowledge, this paper is the first study to explore how tax rates on …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and … administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is …

Thirty years ago, the Swedish tax system underwent a major reform. Since then there have been many changes to the tax … system, and the general level of tax revenues has declined by over five percentage points of GDP. The decline in total … revenues does not necessarily translate into an evenly distributed decline for taxpayers. This paper studies how tax payments …