haku: @indexterm TAX REFORM / yhteensä: 104
viite: 19 / 104
| Tekijä: | Blomquist, S. Eklöf, M. Newey, W. |
| Otsikko: | Tax reform evaluation using non-parametric methods: Sweden 1980-1991 |
| Lehti: | Journal of Public Economics
2001 : MAR, VOL. 79:3, p. 543-568 |
| Asiasana: | INCOME DISTRIBUTION LABOUR SUPPLY TAX REFORM SWEDEN |
| Kieli: | eng |
| Tiivistelmä: | This paper evaluates the tax reform carried out in Sweden between 1980 and 1991. The authors decompose the tax reform to study how the separate components influence hours of work, tax revenue, and income distribution. They find that the decrease in marginal tax rates stimulated labor supply but that the other parts of the reform counteracted this effect. The net increase in average desired hours of work was approximately 2%. It also was found that the reform was under financed and that inequality increased. |
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