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| Author: | Klevmarken, A. |
| Title: | Did the tax cuts increase hours of work? A statistical analysis of a natural experiment |
| Journal: | Kyklos
2000 : VOL. 53:3, p. 337-362 |
| Index terms: | TAXATION WORK ECONOMIC CONDITIONS |
| Language: | eng |
| Abstract: | Several countries have in the last decade implemented tax reforms to increase the incentives to work and save and to decrease the incentives of tax avoidance and activities in the "black" economy. Sweden is one of them. The progressivity of the Swedish income tax system was at its peak in the first half of the 1980s. Gruadual decreases in the marginal tax rates then followed with the major steps taken in 1990 and 1991. |
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