This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the … elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on … older workers. -- optimal taxation ; labour income taxation ; labour supply ; taxable income ; Swedish tax system …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

households and isolates aggregate efficiency effects of a move towards either individual taxation or family splitting.Our results … indicate strongly that a switch towards individual taxation performs best in terms of economic efficiency due to reduced labor … marital risk slightly improves the efficiency of individual taxation …

determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …

. Combining welfare functions and labour supply functions, the paper discusses how to model socially optimal income taxation. …

Labor supply responses constitute real responses to taxation and are central for policy analysis. This paper estimates … increase in contract hours, and a reduction in paid absence. By also estimating ETI, which captures all responses to taxation … contextual factors such as labor market fluidity and flexibility are important to facilitate real responses to taxation and that …

distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …