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Welfare Effects of Changes in Income Tax Progression in Sweden


  • Jakobsson, Ulf

    (Research Institute of Industrial Economics (IFN))

  • Normann, Göran

    (Research Institute of Industrial Economics (IFN))


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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    References listed on IDEAS

    1. Jakobsson, Ulf & Normann, Goran, 1972. "A model of the Swedish system for personal income taxation," European Economic Review, Elsevier, vol. 3(4), pages 451-467, December.
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    More about this item


    Income tax; welfare effetcs;

    JEL classification:

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


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