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Tax Reform of the Century -- the Swedish Experiment

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  • Agell, Jonas
  • Englund, Peter
  • Sodersten, Jan

Abstract

Describes the 1991 reform of Sweden's tax system ("the most far-reaching reform in any industrialized country in the postwar period"); examines behavioral responses (impact on consumption, housing, and labor supply). Reviews the lessons from a major evaluation effort, sponsored by the Swedish government and involving a large number of researchers.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 49 (1996)
Issue (Month): 4 (December)
Pages: 643-64

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Handle: RePEc:ntj:journl:v:49:y:1996:i:no._4:p:643-64

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  1. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, Elsevier, vol. 6(1-2), pages 77-104.
  2. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  3. Agell, J. & Berg, L. & Edin, P.A., 1995. "Tax Reform, Consumption and Asset Structure," Papers, Uppsala - Working Paper Series 16, Uppsala - Working Paper Series.
  4. Peter Birch Soerensen, . "Changing Views of the Corporate Income Tax," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 95-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  5. Södersten, Jan, 1986. "The Investment Funds System Reconsidered," Working Paper Series, Research Institute of Industrial Economics 174, Research Institute of Industrial Economics, revised Jan 1988.
  6. Klevmarken, Anders, 1997. "Did the Tax Cuts Increase Hours of Work? A Pre-Post Analysis of Swedish Panel Data," Working Paper Series, Uppsala University, Department of Economics 1997:21, Uppsala University, Department of Economics.
  7. Kanniainen, Vesa & Sodersten, Jan, 1994. "Costs of monitoring and corporate taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 55(2), pages 307-321, October.
  8. Hall, Robert E, 1988. "Intertemporal Substitution in Consumption," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 96(2), pages 339-57, April.
  9. Klevmarken, N.A. & Andersson, I. & Brose, P. & Gronqvist, E. & Olovsson, P. & Stotlenberg-Hansen, M., 1995. "Labor Supply Responses to Swedish Tax Reforms 1985-1992," Papers, Uppsala - Working Paper Series 11, Uppsala - Working Paper Series.
  10. Auerbach, Alan J, 1979. "Wealth Maximization and the Cost of Capital," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 93(3), pages 433-46, August.
  11. Agell, Jonas & Edin, Per-Anders, 1990. " Marginal Taxes and the Asset Portfolios of Swedish Households," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 92(1), pages 47-64.
  12. Calmfors, Lars, 1993. "Lessons from the macroeconomic experience of Sweden," European Journal of Political Economy, Elsevier, Elsevier, vol. 9(1), pages 25-72, March.
  13. Hultkrantz,L., 1995. "On Determinants of Swedish Recreational Domestic and Outbound Travel,1989-1993," Papers, Uppsala - Working Paper Series 7, Uppsala - Working Paper Series.
  14. Englund, P. & Hendershott, P.H. & Turner, B., 1995. "The Tax Reform and the Housing Market," Papers, Uppsala - Working Paper Series 20, Uppsala - Working Paper Series.
  15. Caballero, Ricardo J, 1991. "Earnings Uncertainty and Aggregate Wealth Accumulation," American Economic Review, American Economic Association, American Economic Association, vol. 81(4), pages 859-71, September.
  16. Berg, Lennart, 1994. "Household Savings and Debts: The Experience of the Nordic Countries," Oxford Review of Economic Policy, Oxford University Press, Oxford University Press, vol. 10(2), pages 42-53, Summer.
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