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The purpose of the paper is to study the effects of taxation on dividend payments and ex-dividend price changes in Sweden during 1991-1995. Under this period, dividends and capital gains were taxed at a flat rate. Tax changes in Sweden during the 1990s thus provide an opportunity to include...
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The purpose of the paper is to study the effect of taxation on dividend payments and ex-dividend price-changes in Sweden during 1991-1995. Tax changes in Sweden during the 1990s were implemented in such a way that they provide an opportunity to include direct measures of the tax-treatment of...
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This paper analyzes optimal taxation and risk-sharing arrangements in an economy with two levels of government. Both levels provide public goods and finance their expenditures via labor income taxation, where the tax base is responsive to the private agents' labor supply decisions. The...
Persistent link: https://www.econbiz.de/10005578067
This paper concerns the regional growth pattern in Sweden, and the purpose is to analyse what factors determine the growth rate of average income and the net migration at the regional level. We find a negative relationship between the initial level of regional average income and subsequent...
Persistent link: https://www.econbiz.de/10005638411