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 …

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 …

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 …

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 …

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 …

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 …

Using the self-selection approach to tax analysis, the paper analyzes the impacts of environmental externalities on … Pareto-efficient non-linear income tax, proportional commodity taxes and public expenditure. Consideration of externalities … within this framework reveals intuitive insights into environmental tax policy, suggesting that some earlier conclusions …

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 …