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 …

first main result is that mortality decreased by 16 percent the day before the beginning of expected tax reductions. Second …, there was no corresponding effect before an unexpected tax reduction. …

We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991 …-2002. Changes in statutory tax rates as well as dis-cretionary changes in tax bracket thresholds provide exogenous variations in tax … with respect to the net-of-tax rate hover in a range between 0.10 and 0.30. The estimates for women are imprecise and …

In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics … marriage, and problems of compliance with the tax system. I then briefly discuss some possible reforms to the structure of the …

, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register … based data source I utilize the exogenous variation provided by the individual tax reform to analyze the evolution of female … percentage points lower in 1975 if the 1969 statutory income tax system still had been in place in 1975. …

taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …

likely to have died on New Year' Day 2005, from when the inheritance tax was repealed, rather than on New Year's Eve 2004 … tax between spouses was repealed, rather than on New Year's Eve 2003, compared to deceased without taxable estates for a …

increases the required rate of return for small companies. A dividend tax cut for both, large and small companies may however … capital of small, domestically owned firms. This is particularly relevant when tax reforms are designed to stimulate …

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of … corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax … avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax …

I analyze how lack of commitment affects the maturity structure of sovereign debt. Governments balance benefits of … default induced redistribution and costs due to income losses in the wake of a default. Their choice of short- versus long …