This paper presents evidence on taxable income responses using administrative data that link tax return information to detailed socioeconomic information for the entire Danish population over 25 years. The identifying variation is provided by a series of tax reforms that create large tax...

This paper deals with optimum commodity taxation in Becker's (1965) model of the allocation of time. While the existing public finance literature emphasizes the role of cross elasticities with leisure, I find that the optimal tax system crucially depends on factor shares and elasticities of...

Artiklen gennemgår de teoretiske begrundelser for at beskatte ejendomsværdier og grundværdier. Vi finder, at der er et argument for at beskatte ejendomsværdien som et middel til at modvirke de forvridninger, som især beskatningen af kapitalindkomst medfører. Endvidere viser vi, at en skat...

The paper develops a simple general equilibrium framework for calculating the marginal deadweight loss from taxation in a small open economy. The framework allows a decomposition of the deadweight loss from each tax instrument into the losses stemming from the contraction of the different tax...

All modern labour market theories capable of explaining involuntary unemployment as an equilibrium phenomenon imply that increased income tax progressivity reduces unemployment, but they also imply that higher progressivity tends to reduce work effort and labour productivity. This suggests that...

Using Danish data, we find that about three fourths of the taxes levied to finance public transfers actually finance benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This provides a rationale for financing part of social...

The essay discusses some key features of the wawe of public sector reforms that has swept through the OECD area during the last three decades under the heading of New Public Management. I review what economic theory and the empirical evidence can say about the effects of introducing pay for...