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Tax reform of the Century - the Swedish Experiment

Author

Listed:
  • Agell, J
  • Englund, P
  • Sodersten, J

Abstract

What 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.

Suggested Citation

  • Agell, J & Englund, P & Sodersten, J, 1996. "Tax reform of the Century - the Swedish Experiment," Papers 1996-13, Uppsala - Working Paper Series.
  • Handle: RePEc:fth:uppaal:1996-13
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    More about this item

    Keywords

    TAXATION; SWEDEN;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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