Agell, J; Englund, P; Sodersten, J - Nationalekonomiska Institutionen, Uppsala Universitet - 1996
What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the post-war period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it has affected a myriad of economic...