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Tax Reform of the Century -- the Swedish Experiment

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

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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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. Peter Birch Soerensen, . "Changing Views of the Corporate Income Tax," EPRU Working Paper Series 95-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  2. Klevmarken, Anders, 1997. "Did the Tax Cuts Increase Hours of Work? A Pre-Post Analysis of Swedish Panel Data," Working Paper Series 1997:21, Uppsala University, Department of Economics.
  3. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  4. Berg, Lennart, 1994. "Household Savings and Debts: The Experience of the Nordic Countries," Oxford Review of Economic Policy, Oxford University Press, vol. 10(2), pages 42-53, Summer.
  5. Caballero, Ricardo J, 1991. "Earnings Uncertainty and Aggregate Wealth Accumulation," American Economic Review, American Economic Association, vol. 81(4), pages 859-71, September.
  6. Södersten, Jan, 1986. "The Investment Funds System Reconsidered," Working Paper Series 174, Research Institute of Industrial Economics, revised Jan 1988.
  7. Calmfors, Lars, 1993. "Lessons from the macroeconomic experience of Sweden," European Journal of Political Economy, Elsevier, vol. 9(1), pages 25-72, March.
  8. Agell, Jonas & Edin, Per-Anders, 1990. " Marginal Taxes and the Asset Portfolios of Swedish Households," Scandinavian Journal of Economics, Wiley Blackwell, vol. 92(1), pages 47-64.
  9. Alan J. Auerbach, 1980. "Wealth Maximization and the Cost of Capital," NBER Working Papers 0254, National Bureau of Economic Research, Inc.
  10. Hall, Robert E, 1988. "Intertemporal Substitution in Consumption," Journal of Political Economy, University of Chicago Press, vol. 96(2), pages 339-57, April.
  11. 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 11, Uppsala - Working Paper Series.
  12. Hultkrantz,L., 1995. "On Determinants of Swedish Recreational Domestic and Outbound Travel,1989-1993," Papers 7, Uppsala - Working Paper Series.
  13. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
  14. Agell, J. & Berg, L. & Edin, P.A., 1995. "Tax Reform, Consumption and Asset Structure," Papers 1995-17, Uppsala - Working Paper Series.
  15. Englund, P. & Hendershott, P.H. & Turner, B., 1995. "The Tax Reform and the Housing Market," Papers 20, Uppsala - Working Paper Series.
  16. Kanniainen, Vesa & Sodersten, Jan, 1994. "Costs of monitoring and corporate taxation," Journal of Public Economics, Elsevier, vol. 55(2), pages 307-321, October.
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