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  • 1.
    Ahlin, Åsa
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Johansson, Eva
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Individual Demand for Local Public Schooling: Evidence from Swedish Survey Data2001In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 8, no 4, p. 331-352Article in journal (Refereed)
  • 2.
    Angelov, Nikolay
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Statistics.
    Waldenström, Daniel
    The impact of Covid-19 on economic activity: evidence from administrative tax registers2023In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 30, no 6, p. 1718-1746Article in journal (Refereed)
    Abstract [en]

    We use tax-register data on all firms in Sweden to document the impact of the Covid-19 pandemic on firm sales, tax payments, and sick pay. The pandemic impact is identified using within-year, between-year, and geographical variation, and we also run placebo tests. Our findings confirm large negative economic effects of the pandemic but shed new light on their magnitudes and sensitivity to Covid-19 morbidity rates. Specifically, we find that VAT and firm sales dropped more than other indicators of corporate activity such as industrial electricity usage or aggregate industrial production. Short-term sick pay increased during the pandemic, but, unlike tax payments, it was insensitive to local infection rates, which indicates behavioral responses to more generous sickness insurance rules during the pandemic. © 2023, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.

  • 3.
    Bastani, Spencer
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    Gender-Based and Couple-Based Taxation2013In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 20, no 4 SI, p. 55p. 653-686Article in journal (Refereed)
    Abstract [en]

    In this paper, I explore the optimal taxation of singles and couples in an economy with bargaining couples. The government is concerned with the redistribution of income from individuals with high utility to individuals with low utility, recognizing that some individuals live in couple households where resources are unevenly distributed. I analyze how redistributive linear income taxes, which depend on either gender or household composition (or both) impact the distribution of utility within and across households. An interesting implication arising from the interaction between the model elements is that even though between-group lump-sum transfers always favor women, when the bargaining power of men is high, women are subject to a higher tax rate; this in contrast to previous analyses of gender-based taxation. My quantitative analysis demonstrates that the welfare effects of gender-based taxation are sizable and even larger when taxes depend on the composition of the household.

  • 4.
    Bastani, Spencer
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Linnaeus Univ, Dept Econ & Stat, Vaxjo, Sweden;Linnaeus Univ, Ctr Integrat & Discriminat Studies, Vaxjo, Sweden;Uppsala Ctr Labor Studies, Uppsala, Sweden;CESifo, Munich, Germany.
    Blomquist, Sören
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    Micheletto, Luca
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. CESifo, Munich, Germany;Univ Milan, Dept Law, Milan, Italy;Bocconi Univ, Dondena Ctr Res Social Dynam, Milan, Italy.
    Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods2019In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 4, p. 806-834Article in journal (Refereed)
    Abstract [en]

    We investigate how the social welfare gain of subsidizing work-related goods depends on whether the underlying income tax system is linear, piecewise linear or fully nonlinear, focusing on child care services as a paradigmatic example of goods/services that are complements with labor supply. Our quantitative analysis employs an empirically relevant labor supply model and shows that the welfare gain of an optimally chosen subsidy is negligible when the optimal income tax is restricted to be linear but about the same as under fully nonlinear taxation when the optimal income tax is restricted to be piecewise linear. Our findings enhance the policy relevance of the optimal tax argument in favor of providing subsidies to work-related goods and also shed light on the relative welfare gains of employing piecewise linear rather than fully nonlinear income taxes.

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  • 5.
    Di Porto, Edoardo
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Federico II Univ Napoli, INPS, DISES & CSEF, Naples, Italy.
    Martino, Enrica Maria
    CHILD Coll Carlo Alberto, Turin, Italy.
    Ohlsson, Henry
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Sveriges Riksbank, Stockholm, Sweden.
    Avoiding taxes by transfers within the family2021In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 28, no 1, p. 1-23Article in journal (Refereed)
    Abstract [en]

    We document an episode with considerable tax avoidance that occurred in Italy after 2008 when the Italian government reformed the property taxation by abolishing taxation on principal residences and increasing taxation on secondary properties. In the presence of a very lowinter vivosgift tax, Italian families found it beneficial to redistribute properties among their members. Difference-in-difference estimates indicate that property tax reform increased the probability that high-wealth donors made aninter vivosproperty gift relative to less wealthy donors. This in turn affected the donees' income capacity and consumption, increasing inequalities. We show that family ties give room for households' strategic behavior to avoid taxes; hence, it is relevant to take them into consideration when designing effective fiscal policies.

  • 6.
    Ek, Susanne
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Holmlund, Bertil
    Uppsala Center for Labor Studies (UCLS).
    Part-time unemployment and optimal unemployment insurance2015In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 22, no 2, p. 201-223Article in journal (Refereed)
    Abstract [en]

    A significant fraction of the labor force consists of employed workers who are part-time unemployed (underemployed) in the sense that they are unable to work as much as they prefer. This paper studies the design of optimal unemployment insurance in an economy with unemployment as well as part-time unemployment. Part-time work provides income insurance and serves as a stepping stone to full-time jobs. Unemployment benefits for part-timers reduce the outflow from part-time work to full-time employment. However, such benefits also increase the outflow from unemployment to part-time work, thereby reducing unemployment. We examine the optimal structure of benefits for unemployed and underemployed workers. The results indicate that there are welfare gains from part-time benefits. Moreover, there are welfare gains associated with time limits for unemployment benefits as well as for part-time benefits. The welfare gains from optimal insurance are larger when wages are fixed than when they are flexible.

  • 7.
    Engström, Per
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    Forsell, Eskil
    Stockholm Sch Econ, Dept Econ, Stockholm, Sweden.
    Hagen, Johannes
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Statistics. Jonkoping Univ, Jonkoping Int Business Sch, Jonkoping, Sweden.
    Stefánsson, Arnaldur
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Uppsala Univ, UCLS, Uppsala, Sweden.
    Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment2019In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 6, p. 1353-1382Article in journal (Refereed)
    Abstract [en]

    Using a randomized field experiment in the Swedish pension system, we investigate whether receiving an information letter affects the take-up rate of the housing allowance for pensioners. We also investigate whether the framing of the information letter affects take-up. The results show that simple information letters had a significant effect on the application rate and subsequent take-up rate: The baseline application rate in the targeted control population was only 1.4%, while the corresponding rates in the different treatment groups were between 9.9 and 12.1%. However, while the applications in the control group were accepted in almost 3 out of 4 cases, up to 50% of the applications in the treatment group were declined. The lower conditional acceptance rate in the treatment group seems to be largely driven by wealth, which the Pensions Agency cannot observe prior to submission. Information campaigns aimed at increasing benefit take-up therefore need careful design in situations with imperfect targeting.

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  • 8.
    Fredriksson, Peter
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Holmlund, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Optimal unemployment insurance design: Time limits, monitoring, or workfare?2006In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 13, no 5, p. 565-585Article in journal (Refereed)
    Abstract [en]

    This paper analyses crucial design features of unemployment insurance (UI) policies. We examine three different means of improving the efficiency of UI: the duration of benefit payments, monitoring in conjunction with sanctions, and workfare. To that end we develop a quantitative model of equilibrium unemployment. The model features worker heterogeneity in preferences for leisure. The analysis suggests that a system with monitoring and sanctions restores search incentives most effectively, since it brings additional incentives to search actively so as to avoid the sanction. Therefore, the UI provider can offer a more generous UI replacement rate in a system with monitoring and sanctions than in the other two systems. Workfare appears to be inferior to the other two systems.

  • 9.
    Hagen, Johannes
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    The determinants of annuitization: evidence from Sweden2015In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 22, no 4, p. 549-578Article in journal (Refereed)
    Abstract [en]

    Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices.

  • 10.
    Korkemaki, Ossi
    et al.
    VATT Finland.
    Uusitalo, Roope
    IFAU.
    Employment and wage effects of a payroll-tax-cut-evidence from a regional experiment2010In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, no 16Article in journal (Refereed)
  • 11.
    Kreiner, Claus Thustrup
    et al.
    Univ Copenhagen, Dept Econ, CEBI, Oster Farimagsgade 5,Bldg 26, DK-1353 Copenhagen K, Denmark.
    Mörk, Eva
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Introduction to the special issue2019In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, no 6, p. 1231-1233Article in journal (Other academic)
  • 12.
    Lindhe, Tobias
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    Södersten, Jan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    The Norwegian shareholder tax reconsidered2012In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 19, no 3, p. 424-441Article in journal (Refereed)
    Abstract [en]

    Sorensen (Int. Tax Public Finance 12(6):777-801, 2005) gives an in-depth account of the new Norwegian Shareholder Tax, which allows the shareholders a deduction for an imputed risk-free rate of return. Sorensen's positive evaluation appears as reasonable for a closed economy where the deduction for the imputed return is capitalized into the market prices of corporate shares. We show that in a small open economy where no capitalization occurs, the Norwegian shareholder tax is likely to leave the distortions caused by the corporate income tax unaffected, and to add new distortions to shareholders' portfolio decisions.

  • 13.
    Persson, Lovisa
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Government consumption smoothing in a balanced budget regime2016In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 23, no 2, p. 289-315Article in journal (Refereed)
    Abstract [en]

    I investigate government consumption smoothing (sensitivity) under a balanced budget rule in Swedish municipalities. In general, I find Swedish municipalities to be highly consumption sensitive. Municipalities consume 87.6 % out of predicted current revenues in the time period leading up to the implementation of the balanced budget rule, and they consume 76.3 % out of predicted current revenue in the time period following the implementation. Fiscally weak municipalities are found to be more consumption sensitive than fiscally strong municipalities. Very weak municipalities have become more consumption sensitive compared with very strong municipalities since the implementation of the balanced budget rule. Thus, I find indicative evidence that both credit market constraints and formal budget rules such as balanced budget rules increase municipal consumption sensitivity.

  • 14.
    Selin, Hakan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 19712014In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 21, no 5, p. 894-922Article in journal (Refereed)
    Abstract [en]

    Sweden reached the 2009 OECD average level of female labor force participation already in 1974. Before 1971 spouses were taxed jointly. This meant that the wife's financial gain of working was a function of the husband's income. The higher income of the husband, the lower was the wife's work incentive ceteris paribus. After the reform, the link between the husband's income and the wife's participation tax rate was, in principle, abolished. This paper exploits a rich longitudinal register data source and the large variation provided by the individual tax reform to analyze the evolution of female employment in Sweden in the years surrounding the 1971 reform. I provide clear evidence that employment grew considerably more among women married to high-income earners in the years following the announcement of the reform, especially among households with kids. Estimated participation elasticities are in the range 0.5-1 for the total sample.

  • 15.
    Selin, Håkan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies. Uppsala University, Units outside the University, The Institute for Evaluation of Labour Market and Education Policy (IFAU).
    What happens to the husband's retirement decision when the wife's retirement incentives change?2017In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 24, no 3, p. 432-458Article in journal (Refereed)
    Abstract [en]

    In this paper, I exploit population-wide administrative data and a Swedish occupational pension reform, which primarily affected a subgroup of female workers, to recover the effect of the wife's retirement incentive on the husband's retirement behavior. I estimate a sharp relative decrease in the retirement probability of 63-year-old wives who were treated by the reform. However, there was no significant response of their husbands, and this finding is surprisingly robust. This suggests that cross-effects (from the wife to the husband) are substantially smaller than the direct effects of the wife's own incentive on the wife's retirement.

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  • 16.
    Södersten, Jan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    Why the Norwegian shareholder income tax is neutral2020In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 27, no 1, p. 32-37Article in journal (Refereed)
    Abstract [en]

    This note extends the work by Sorensen (Int Tax Public Finance 12:777-801, 2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e., new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does not add to the tax benefits. The analysis crucially relies on the assumption that the deduction for the imputed rate of return is capitalized into the market prices of corporate shares. Absent capitalization, the shareholder tax is rather likely to leave the distortions caused by the double taxation of corporate source income unaffected.

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  • 17.
    Södersten, Jan
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
    Lindhe, Tobias
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
    The Norwegian Shareholder Tax Reconsidered2012In: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 19, p. 424-441Article in journal (Refereed)
1 - 17 of 17
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