The paper investigates the redistributive effects of the Swedish health care financing system in 1980 and 1990 for four different financial sources: County council taxes, payroll taxes, direct payments and state grants. The redistributive effects are decomposed into vertical, horizontal and...

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

As health care costs rise, so too does the importance of assessing their incidence, and factoring these costs into measures of post-government income distribution. This paper contributes to this assessment by calculating the effect of government policy on the distribution of income by adjusting...

Die Gesetzliche Krankenversicherung ist ein wesentlicher Bestandteil im staatlichen Umverteilungssystem. Dennoch wurde ihren Umverteilungswirkungen sowohl in der politischen Diskussion als auch in der wissenschaftlichen Forschung bisher wenig Beachtung geschenkt. In dieser Arbeit soll daher...