We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish … bunching behavior among the self-employed at the salient first kink point of the Swedish central government income tax schedule …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a …

We study the role of cognitive ability for individuals’ tax responsiveness using linked administrative tax and military … a large and salient kink point in the Swedish tax code as compared to the average individual, and three times as strong …

We examine preferences for redistribution inherent in Swedish tax policy 1971-2012 using the inverse optimal tax …, especially so during the high-tax years of the 1970s and 80s. The weights on non-workers increased sharply in the 1970s fell …

We examine preferences for redistribution inherent in Swedish tax policy 1971-2012 using the inverse optimal tax …, especially so during the high-tax years of the 1970s and 80s. The weights on non-workers increased sharply in the 1970s fell …

Mirrleesian optimal tax framework where child care services not only enable parents to work, but also contribute to children … their o spring. Using a quantitative simulation model calibrated to the US economy, we evaluate the relative merits of some … the most common forms of child care subsidies (tax deductions, tax credits, and opting-out public provision schemes) in …

Mirrleesian optimal tax framework where child care services not only enable parents to work, but also contribute to children … their offspring. Using a quantitative simulation model calibrated to the US economy, we evaluate the relative merits of some … the most common forms of child care subsidies (tax deductions, tax credits, and opting-out public provision schemes) in …

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents … switching from an age-independent to an age-dependent nonlinear tax amounts in our benchmark model to around three percent of … opposed to a linear tax are even larger. Surprisingly, it is of secondary importance to optimally choose the tax on interest …