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Ethnic fragmentation and police spending: social identity and a public good

Ajilore, Olugbenga; Smith, John - 2007

spending on police services reduces the attractiveness of committing a crime. We also assume that being a victim of crime …We present evidence that more ethnically fragmented communities spend, all else equal, more on police services than … less fragmented communities. We introduce a model of spending on police services which we use to interpret the data. In …

Persistent link: https://www.econbiz.de/10010266339

Tax avoidance - a natural experiment

Ohlsson, Henry - 2007

The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving...

Persistent link: https://www.econbiz.de/10010321611

Tax Avoidance and Intra-Family Transfers

Nordblom, Katarina; Ohlsson, Henry - 2005

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of...

Persistent link: https://www.econbiz.de/10010321612

The legacy of the Swedish gift and inheritance tax, 1884-2004

Ohlsson, Henry - 2007

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century. The second is to focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. This episode has never...

Persistent link: https://www.econbiz.de/10010321625

Economic Effects of Taxing Closed Corporations under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

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, especially for active owners of (closed) corporations. For...

Persistent link: https://www.econbiz.de/10010321734

Labor Supply Prediction when Tax Avoidance Matters

Agell, Jonas; Persson, Mats; Sacklén, Hans - 1999

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax...

Persistent link: https://www.econbiz.de/10010321817

The Swedish inheritance and gift taxation, 1885-2004

Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - 2012

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...

Persistent link: https://www.econbiz.de/10010321385

Timing of death and the repeal of the Swedish inheritance tax

Eliason, Marcus; Ohlsson, Henry - 2010

Does taxation affect the timing of death? This is an interesting example of how behavior might be affected by economic incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns of the years. Our first main result is that...

Persistent link: https://www.econbiz.de/10010321395

Mafia Inc.: When godfathers become entrepreneurs

Le Moglie, Marco; Sorrenti, Giuseppe - 2017

organized crime. Although criminal organizations are largely detrimental for local economic conditions, their economic activity …

Persistent link: https://www.econbiz.de/10011663207

Neutralizing the Tentacles of Organized Crime. Assessment of an Anti-Crime Measure in Fighting Mafia Violence

Baraldi, Anna Laura; Pagani, Erasmo; Stimolo, Marco - 2022

Organized crime reinforces its corrupting influence on politics through violent intimidation. Anti-crime measures that …

Persistent link: https://www.econbiz.de/10013353588