Tax Reform of the Century - The Swedish Experiment
AbstractWhat can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the post-war period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it has affected a myriad of economic incentives in a more or less substantial way. This article reviews the lessons form a major evaluation effort, sponsored by the Swedish government, and involving a large number of researchers.
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Bibliographic InfoPaper provided by Uppsala University, Department of Economics in its series Working Paper Series with number 1996:13.
Length: 32 pp.
Date of creation: 1996
Date of revision:
Publication status: Published in National Tax Journal, 1996, pages 643-664.
Contact details of provider:
Postal: Department of Economics, Uppsala University, P. O. Box 513, SE-751 20 Uppsala, Sweden
Phone: + 46 18 471 25 00
Fax: + 46 18 471 14 78
Web page: http://www.nek.uu.se/
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Other versions of this item:
- Agell, Jonas & Englund, Peter & Sodersten, Jan, 1996. "Tax Reform of the Century -- the Swedish Experiment," National Tax Journal, National Tax Association, vol. 49(4), pages 643-64, December.
- Agell, J & Englund, P & Sodersten, J, 1996. "Tax reform of the Century - the Swedish Experiment," Papers 1996-13, Uppsala - Working Paper Series.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
This paper has been announced in the following NEP Reports:
- NEP-ALL-1998-08-03 (All new papers)
- NEP-PBE-1998-08-03 (Public Economics)
- NEP-POL-1998-08-03 (Positive Political Economics)
- NEP-PUB-1998-08-03 (Public Finance)
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