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This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly...
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taxation. This paper examines the empirical validity of this claim using consumption data from Finland. The data have extensive …
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This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and health estimates and report the confidence intervals for...
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dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business …
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