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Welfare Effects of Changes in Income Tax Progression in Sweden

Author

Listed:
  • Jakobsson, Ulf

    (Research Institute of Industrial Economics (IFN))

  • Normann, Göran

    (Research Institute of Industrial Economics (IFN))

Abstract

Within 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.

Suggested Citation

  • Jakobsson, Ulf & Normann, Göran, 1976. "Welfare Effects of Changes in Income Tax Progression in Sweden," Working Paper Series 3, Research Institute of Industrial Economics.
    • Handle: RePEc:hhs:iuiwop:0003
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    Keywords

    Income tax; welfare effetcs;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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