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Tax reform of the Century - the Swedish Experiment

  • Agell, J
  • Englund, P
  • Sodersten, J

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.

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Paper provided by Uppsala - Working Paper Series in its series Papers with number 1996-13.

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Length: 11 pages
Date of creation: 1996
Date of revision:
Handle: RePEc:fth:uppaal:1996-13
Contact details of provider: Postal: UPPSALA UNIVERSITY, DEPARTMENT OF ECONOMICS, S-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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  1. Caballero, Ricardo J, 1991. "Earnings Uncertainty and Aggregate Wealth Accumulation," American Economic Review, American Economic Association, vol. 81(4), pages 859-71, September.
  2. Hall, Robert E, 1988. "Intertemporal Substitution in Consumption," Journal of Political Economy, University of Chicago Press, vol. 96(2), pages 339-57, April.
  3. 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.
  4. Hultkrantz,L., 1995. "On Determinants of Swedish Recreational Domestic and Outbound Travel,1989-1993," Papers 7, Uppsala - Working Paper Series.
  5. Englund, P. & Hendershott, P.H. & Turner, B., 1995. "The Tax Reform and the Housing Market," Papers 20, Uppsala - Working Paper Series.
  6. Alan J. Auerbach, 1980. "Wealth Maximization and the Cost of Capital," NBER Working Papers 0254, National Bureau of Economic Research, Inc.
  7. Sodersten, Jan, 1989. " The Investment Funds System Reconsidered," Scandinavian Journal of Economics, Wiley Blackwell, vol. 91(4), pages 671-87.
  8. Calmfors, Lars, 1993. "Lessons from the macroeconomic experience of Sweden," European Journal of Political Economy, Elsevier, vol. 9(1), pages 25-72, March.
  9. 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.
  10. Agell, J. & Berg, L. & Edin, P.A., 1995. "Tax Reform, Consumption and Asset Structure," Papers 16, Uppsala - Working Paper Series.
  11. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
  12. 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.
  13. 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.
  14. Kanniainen, Vesa & Sodersten, Jan, 1994. "Costs of monitoring and corporate taxation," Journal of Public Economics, Elsevier, vol. 55(2), pages 307-321, October.
  15. 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.
  16. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
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