analysis of influence of corporate income tax, but only few with focus on individual taxation and social security contributions …

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households … predictions of our theoretical model. An important policy insight is that lower taxes drive out businesses that are viable only …

This thesis consists of an introductory part and three papers. <p> Paper [I] examines how taxes affect consumption of … significantly larger change in consumption than a producer price change, which is referred to as the signaling effect from taxation …. The analysis uses aggregated cross-sectional time series data and information on major legislation introductions in Sweden …