Welfare Effects of Changes in Income Tax Progression in Sweden
AbstractWithin the framework given by the theory of optimal income taxation this paper investigates the progressivity of the Swedish income tax. On the assumption that taxes distort labour leisure choice some tax reforms are designed that improve social welfare while keeping tax revenues unchanged. The instrument used in the analysis is an extended version of a model for simulation of the Swedish system of personal income taxation earlier developed by the authors.
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Bibliographic InfoPaper provided by Research Institute of Industrial Economics in its series Working Paper Series with number 3.
Length: 29 pages
Date of creation: Dec 1976
Date of revision:
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Postal: Research Institute of Industrial Economics, Box 55665, SE-102 15 Stockholm, Sweden
Phone: +46 8 665 4500
Fax: +46 8 665 4599
Web page: http://www.ifn.se/
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Income tax; welfare effetcs;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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