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  • 1.
    Aalto, Aino-Maija
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Mörk, Eva
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen. Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU).
    Sjögren, Anna
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU).
    Svaleryd, Helena
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Childcare - A safety net for children? 2018Rapport (Övrigt vetenskapligt)
    Abstract [en]

    We analyze how access to childcare affects health outcomes of children with unemployed parents using a reform that increased childcare access in some Swedish municipalities. For 4–5 year olds, we find an immediate increase in infection-related hospitalization, when these children first get access to childcare. We find no effect on younger children. When children are 10–11 years of age, children who did not have access to childcare when parents were unemployed are more likely to take medication for respiratory conditions. Taken together, our results thus suggest that access to childcare exposes children to risks for infections, but that need for medication in school age is lower for children who had access.

  • 2.
    Aggeborn, Linuz
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Voter Turnout and the Size of Government2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This paper investigates the causal link between voter turnout and policy outcomes related to the size of government. Tax rate and public expenditures are the focal policy outcomes in this study. To capture the causal mechanism, Swedish and Finnish municipal data are used and a constitutional change in Sweden in 1970 is applied as an instrument for voter turnout in local elections. In 1970, Sweden moved from having separate election days for different levels of government, among other things, to a system with a single election day for political elections, thus reducing the cost associated with voting. This constitutional reform increased voter turnout in local elections in Sweden. The overall conclusion of this paper is that higher voter turnout yields higher municipal taxes and larger local public expenditures. Second, there is some evidence that higher turnout decreases the vote share for right-wing parties

  • 3.
    Ando, Michihito
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    How Much Should We Trust Regression-Kink-Design Estimates?2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    In a Regression Kink (RK) design with a finite sample, a confounding smooth nonlinear relationship between an assignment variable and an outcome variable around a threshold can be spuriously picked up as a kink and result in a biased estimate. In order to investigate how well RK designs handle such confounding nonlinearity, I firstly implement Monte Carlo simulations and then study the effect of fiscal equalization grants on local expenditure using a RK design. Results suggest that RK estimation with a confounding nonlinearity often suffers from bias or imprecision and estimates are credible only when relevant covariates are controlled for.

  • 4. Aronsson, Thomas
    et al.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Sjogren, Tomas
    A note on public goods in a decentralized fiscal union: Implications of a participation constraint2014Ingår i: Journal of Urban Economics, ISSN 0094-1190, E-ISSN 1095-9068, Vol. 84, s. 1-8Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper re-examines the question of whether federal ex-post redistribution in terms of public funds leads to under-provision of public goods when member states may leave the economic federation. We show that federal ex-post redistribution under a binding participation constraint does not necessarily mean under-provision of local and federal public goods.

  • 5.
    Aronsson, Thomas
    et al.
    Department of Economics, Umeå School of Business and Economics, Umeå University.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Tomas, Sjögren
    Department of Economics, Umeå School of Business and Economics, Umeå University,.
    A note on public goods in a decentralized fiscal union: Implications of a participation constraint2012Rapport (Övrigt vetenskapligt)
  • 6.
    Bastani, Spencer
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Gender-Based and Couple-Based Taxation2013Ingår i: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 20, nr 4 SI, s. 55s. 653-686Artikel i tidskrift (Refereegranskat)
    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.

  • 7.
    Bastani, Spencer
    et al.
    Department of Economics and Statistics, Linnaeus University.
    Blomquist, Sören
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Micheletto, Luca
    Depatrment of Law, University of Milan.
    Child Care Subsidies, Quality, and Optimal Income Taxation2017Rapport (Övrigt vetenskapligt)
    Abstract [en]

    In this paper we examine the desirability of subsidizing child care expenditures in a model where parents can choose both the quantity and the quality of child care services they purchase in the market. Our vehicle of analysis is a Mirrleesian optimal tax framework where child care services not only enable parents to work, but also contribute to children's formation of human capital. In addition, there are externalities related to the parents' choice of child care arrangements for their offspring. Using a quantitative simulation model calibrated to the US economy, we evaluate the relative merits of some the most common forms of child care subsidies (tax deductions, tax credits, and opting-out public provision schemes) in terms of their effectiveness in alleviating the distortions associated with income taxation and increasing the quality of child care chosen by parents.

  • 8.
    Bastani, Spencer
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. 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 universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. 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 goods2019Ingår i: International Tax and Public Finance, ISSN 0927-5940, E-ISSN 1573-6970, Vol. 26, nr 4, s. 806-834Artikel i tidskrift (Refereegranskat)
    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.

  • 9.
    Bastani, Spencer
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Blomquist, Sören
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs2010Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Previous literature has shown that public provision of private goods can be a welfareenhancing device in second-best settings where governments pursue redistributive goals. However, three issues have so far been neglected. First, the case for supplementing an optimal nonlinear income tax with public provision of private goods has been made in models where agents dier only in terms of market ability. Second, the magnitude of the welfare gains achievable through public provision schemes has not been assessed. Third, the similarities/dierences between public provision schemes and tagging schemes have not been thoroughly analyzed. Our purpose in this paper is therefore threefold: rst, to extend previous contributions by incorporating in the theoretical analysis both heterogeneity in market ability and in the need for the publicly provided good; second, to perform numerical simulations to quantify the size of the potential welfare gains achievableby introducing a public provision scheme, and to characterize the conditions under which these welfare gains are sizeable; nally, to compare the welfare gains from public provision with the welfare gains from tagging.

  • 10.
    Bastani, Spencer
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Blomquist, Sören
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Micheletto, Luca
    Welfare Gains Of Age-Related Optimal Income Taxation2013Ingår i: International Economic Review, ISSN 0020-6598, E-ISSN 1468-2354, Vol. 54, nr 4, s. 1219-1249Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Using an overlapping generations model with skill uncertainty and private savings, we quantify the gains of age-dependent labor income taxation. The total steady-state welfare gain of switching from age-independent to age-dependent nonlinear taxation varies between 2.4% and 4% of GDP. Part of the gain descends from relaxing incentive-compatibility constraints and part is due to capital-accumulation effects. The welfare gain is of about the same magnitude as that which can be achieved by moving from linear to nonlinear income taxation. Finally, the welfare loss from tax-exempting interest income is negligible under an optimal age-dependent labor income tax.

  • 11.
    Bastani, Spencer
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Blomquist, Sören
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Pirttilä, Jukka
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. University of Tampere.
    Optimal Inequality behind the Veil of How Should Commodities Be Taxed?: A Counterargument to the Recommendation in the Mirrlees Review2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation of the Review, our theoretical results imply that even if all goods other than the good needed for working are separable from leisure, the optimal tax on these goods should not be uniform. Instead, goods with larger expenditure elasticities should be discouraged relatively more by the tax system. If the government fully subsidises the cost of the good needed for working, then commodity taxation is uniform under the standard separability assumption. Our results imply that the optimal commodity tax system is dependent on the expenditure side of the government. A calibration exercise presented in the paper suggests that these results can be quantitatively important.

  • 12.
    Bastani, Spencer
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Blumkin, Tomer
    Department of Economics, Ben Gurion University, Israel.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    OptimalWage Redistribution in the Presence of Adverse Selection in the Labor Market2014Rapport (Övrigt vetenskapligt)
    Abstract [en]

    In this paper we allude to a novel role played by the non-linear income tax system in the presence of adverse selection in the labor market due to asymmetric information between workers and firms. We show that an appropriate choice of the tax schedule enables the government to affect the wage distribution by controlling the transmission of information in the labor market. This represents an additional channel through which the government can foster the pursuit of its redistributive goals.

  • 13.
    Belotti, Federico
    et al.
    Univ Roma Tor Vergata, Dept Econ & Finance, I-00133 Rome, Italy.
    Di Porto, Edoardo
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Univ Naples Federico II, CSEF, Naples, Italy;Uppsala Univ, UCFS, Uppsala, Sweden.
    Santoni, Gianluca
    CEPII, TSA 10726, F-75334 Paris 07, France.
    Spatial Differencing: Estimation and Inference2018Ingår i: CESifo Economic Studies, ISSN 1610-241X, E-ISSN 1612-7501, Vol. 64, nr 2, s. 241-254Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Spatial differencing (SD) is a spatial data transformation pioneered by Holmes (1998) increasingly used to estimate causal effects with non-experimental data. Recently, this transformation has been widely used to deal with omitted variable bias generated by local or site-specific unobservables in a 'boundary-discontinuity' design setting. However, as is well known in this literature, SD makes inference problematic. Indeed, given a specific distance threshold, a sample unit may be the neighbor of a number of units on the opposite side of a specific boundary inducing correlation between all differenced observations that share a common sample unit. By recognizing that the SD transformation produces a special form of dyadic data, we show that the dyadic-robust variance matrix estimator proposed by Cameron and Miller (2014) is, in general, a better solution compared to the most commonly used estimators.

  • 14.
    Belotti, Federico
    et al.
    CEIS, University of Rome Tor Vergata.
    Di Porto, Edoardo
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Santoni, Gianluca
    CEPII.
    The effect of local taxes on firm performance: evidencefrom geo-referenced data2016Rapport (Övrigt vetenskapligt)
  • 15.
    Bennmarker, Helge
    et al.
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU).
    Skans, Oskar Nordström
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Vikman, Ulrika
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Workfare for the old and long-term unemployed2013Ingår i: Labour Economics, ISSN 0927-5371, E-ISSN 1879-1034, Vol. 25, s. 25-34Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We estimate the effects of conditioning benefits on program participation among older long-term unemployed workers. We exploit a Swedish reform which reduced UI duration from 90 to 60 weeks for a group of older unemployed workers in a setting where workers who exhausted their benefits received unchanged transfers if they agreed to participate in a work practice program. Our results show that job finding increased as a result of the shorter duration of passive benefits. The time profile of the job-finding effects suggests that the results are due to deterrence during the program-entry phase. We find no impact on ensuing job durations or wages, suggesting that the increased job-finding rate was driven by increased search intensity rather than lower reservation wages. A crude cost-benefit analysis suggests that the reform reduced the combined cost of programs and transfers.

  • 16.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Christiansen, Vidar
    Micheletto, Luca
    Public Provision of Private Goods and Nondistortionary Marginal Tax Rates2010Ingår i: American Economic Journal: Economic Policy, ISSN 1945-7731, Vol. 2, nr 2, s. 1-27Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if the goods were purchased in the market. Part of the marginal tax serves the same role as a market price and conveys information about a real social cost of working more hours. It might be that economies with higher marginal tax rates have less severe distortions than economies with lower marginal tax rates. (JEL H21, H42, I38).

  • 17.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Christiansen, Vidar
    Univ Oslo, N-0317 Oslo, Norway..
    Micheletto, Luca
    Univ Milan, I-20122 Milan, Italy..
    Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance2016Ingår i: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 118, nr 4, s. 666-692Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Redistributive taxation should benefit those with low earnings capacity rather than those who choose a lower income to obtain tax savings. Several contributions have highlighted how public provision of work complements can discourage people from lowering labor supply to diminish taxable income. We show how tax avoidance, previously neglected, can alter the conclusions regarding public provision. Tax avoidance breaks the link between labor supply and reported income. An agent reducing his reported income to escape taxes might no longer forego a publicly provided labor complement, because he can now lower his income by avoiding more rather than working less.

  • 18.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Christiansen, Vidar
    University of Oslo.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Public provision of private goods, self-selection and income tax avoidance2011Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Several contributions in the optimal taxation literature have emphasized that, when individuals. preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods. Moreover, it has also been shown that the choice between a topping-up and an opting-out scheme depends on whether the publicly provided good is a complement or substitute with leisure, with opting-out (topping-up) being the preferred scheme for goods which are substitutes (complements) for labor. In this paper, using the self-selection approach to tax analysis, we revisit these results in the presence of tax avoidance, and investigate how public provision interacts withthe agents.incentives to engage in tax avoidance. Three results are obtained. First, we show that tax dodging opportunities imply that non-separability between labor and other goods is neither a necessary nor a sufficient condition to make public provision of private goods a welfare-enhancing policy instrument. Second, we show how tax dodging opportunities limit the scope for using topping-up provision schemes as a redistributive device. Finally, we show that, for most of the public provision schemes previously analyzed in the literature, being a welfare-enhancing policy instrument goes hand in hand with weakening the agents.incentives to shelter income from the tax authority. However, we also point out an important exceptionto this pattern.

  • 19.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Kumar, Anil
    Dallas Federal Reserve.
    Liang, Che-Yuan
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Newey, Whitney K.
    Department of Economics, MIT.
    Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income2014Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Given the key role of the taxable income elasticity in designing an optimal tax system there are many studies attempting to estimate this elasticity. A problem with most of these studies is that strong functional form assumptions are used and that heterogeneity in preferences is not allowed for. Building on Blomquist and Newey (2002) we in this paper develop a nonparametric method to estimate expected taxable income as a function of a nonlinear budget set, taking multidimensional heterogeneity and optimization errors fully into account. We reduce the dimensionality of the problem by exploiting structure implied by utility maximization with piecewise linear convex budget sets. We apply the method to Swedish data and estimate for prime age males a significant net of tax elasticity of 0.6 and a significant income elasticity of -0.08.

  • 20.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Newey, Whitney K
    MIT Economics.
    The Kink and Notch Bunching Estimators Cannot Identify the Taxable Income Elasticity2018Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Bunching estimators were developed and extended by Saez (2010), Chetty et al. (2011) and Kleven and Waseem (2013). Using this method one can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator has become popular, with a large number of papers applying the method. In this paper, we show that the bunching estimator cannot identify the taxable income elasticity when the functional form of the distribution of preference heterogeneity is unknown. We find that an observed distribution of taxable income around a kink point or over the whole budget set can be consistent with any positive taxable income elasticity if the distribution of heterogeneity is unrestricted. If one is willing to assume restrictions on the heterogeneity density some information about the taxable income elasticity can be obtained. We give bounds on the taxable income elasticity based on monotonicity of the heterogeneity density and apply these bounds in an example. We also consider identification from budget set variation. We find that kinks alone may not be informative even when budget sets vary. However, if the taxable income specification is restricted to be of the parametric isoelastic form assumed in Saez (2010) the taxable income elasticity can be well identified from variation among budget sets. The key condition is that the tax rates at chosen taxable income differ across budget sets for some individuals.

  • 21.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Selin, Håkan
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates2010Ingår i: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 94, nr 11-12, s. 878-889Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax reforms that took place in Sweden during the 1980s to estimate the elasticity of the hourly wage rate as well as the taxable labor income elasticity with respect to the net-of-tax rate. We also estimate elasticities with respect to the non-labor income in a way that is novel in the literature. While carefully accounting for the endogeneity of marginal tax rates we find a statistically significant response in wage rates both among married men and women. The estimates of the hourly wage rate elasticity with respect to the net-of-tax rate fall in the range of 0.14-0.16 for males and 0.41-0.57 for females, whereas the corresponding taxable labor income elasticity estimates hover between 0.19-0.21 for males and 0.96-1.44 for women. Moreover, for men we find that the taxable labor income elasticity with respect to non-labor income is statistically significant; the point estimate being -0.07. This implies that the compensated taxable labor income elasticity is about 5 percentage points higher than the uncompensated one. In general, we consider the estimates for males to be more certain and robust than the estimates for females.

  • 22.
    Blomquist, Sören
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Simula, Laurent
    Ecole Normale Super Lyon, BP 7000, F-69342 Lyon 07, France;LSE, UMR GATE, BP 7000, F-69342 Lyon 07, France.
    Marginal deadweight loss when the income tax is nonlinear2019Ingår i: Journal of Econometrics, ISSN 0304-4076, E-ISSN 1872-6895, Vol. 211, nr 1, s. 47-60Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Most theoretical work on how to calculate the marginal deadweight loss has been done for linear taxes and for variations in linear budget constraints. This is quite surprising because most income tax systems are nonlinear, generating nonlinear budget constraints. Instead of developing the proper procedure to calculate the marginal deadweight loss for variations in nonlinear income taxes, a common procedure has been to linearize the nonlinear budget constraint and apply methods that are correct for variations in a linear income tax. Such a procedure leads to incorrect results. The main purpose of this paper is to show how to correctly calculate the marginal deadweight loss when the income tax is nonlinear. A second purpose is to evaluate the bias in results that obtains when a linearization procedure is used. Our main theoretical result is that the overall curvature of the tax system plays the same role as the curvature of indifference curves for the size of the marginal deadweight loss. Using numerical simulations calibrated on US data, we show that common linearization procedures may lead to substantial overestimation of the marginal deadweight loss. 

  • 23.
    Carneiro, Pedro
    et al.
    University College London, Department of Economics, Cemmap, Institute fo Fiscal Studies.
    Ginja, Rita
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Long-Term Impacts of Compensatory Preschool on Health and Behavior: Evidence from Head Start2014Ingår i: American Economic Journal: Economic Policy, ISSN 1945-7731, E-ISSN 1945-774X, Vol. 6, nr 4, s. 135-173Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper provides new estimates of the medium- and long-term impacts of Head Start on health and behavioral problems. We identify these impacts using discontinuities in the probability of participation induced by program eligibility rules. Our strategy allows us to identify the effect of Head Start for the individuals in the neighborhoods of multiple discontinuities. Participation in the program reduces the incidence of behavioral problems, health problems, and obesity of male children at ages 12 and 13. It lowers depression and obesity among adolescents, and it reduces engagement in criminal activities and idleness for young adults.

  • 24.
    Carneiro, Pedro
    et al.
    UCL, Inst Fiscal Studies, Ctr Microdata Methods & Practice, London WC1E 6BT, England..
    Ginja, Rita
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Partial Insurance and Investments in Children2016Ingår i: Economic Journal, ISSN 0013-0133, E-ISSN 1468-0297, Vol. 126, nr 596, s. F66-F95Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This article studies the impact of permanent and transitory shocks to income on parental investments in children. We use panel data on family income and an index of investments in children, from the Children of the National Longitudinal Survey of Youth. We find that there is partial insurance of parental investments against permanent income shocks but the magnitude of the estimated responses is small. We cannot reject the hypothesis of full insurance against temporary shocks. Another interpretation of our findings is that insurance possibilities are limited but the fact that skill is a non-separable function of parental investments over time results in small reactions of these investments to income shocks, especially at later ages.

  • 25.
    Casarico, Alessandra
    et al.
    Bocconi University.
    Micheletto, Luca
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Sommacal, Alessandro
    Faculty of Economics, University of Verona.
    Intergenerational transmission of skills during childhood and optimal public policy2015Ingår i: Journal of Population Economics, ISSN 0933-1433, E-ISSN 1432-1475, nr 28, s. 48s. 353-372Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The paper characterizes the optimal tax policy and the optimal quality of day care services in a OLG model with warm-glow altruism where parental choices over child care arrangements a effct the probability that the child becomes a high-skilled adult in a type-specific way. With respect to previous contributions, optimal tax formulas include type-specific Pigouvian terms which correct for the intergenerational externality in human capital accumulation. Our numerical simulations suggest that a public policy that disregards the effects of parental time on children's human capital entails a welfare loss that ranges from 0.2% to 5.7% of aggregate consumption.

  • 26. Chakraborty, Indraneel
    et al.
    Holter, Hans
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Stepanchuk, Serhiy
    Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe2012Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Americans work more than Europeans. Using micro data from the U.S. and 17 European countries, we study the contributions from demographic subgroups to these aggregate level dierences. We document that women are typically the largest contributors to the discrepancy in work hours. We also document a negative empirical correlation between hours worked and dierent measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women. Motivated by these observations, we develop a life-cycle model with heterogeneous agents, marriage and divorce and use it to study the impact of two mechanisms on labor supply: (i) dierences in marriage stability and (ii) dierences in tax systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax systems, and as we replace the U.S. divorce and marriage rates with their European equivalents. We nd that the divorce and tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our sample.

  • 27.
    Cipullo, Davide
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Runoff vs. Plurality: Does It Matter for Expenditures? Evidence from Italy2018Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This paper compares the runoff system and the plurality rule in terms of the size and composition of public expenditures. I use the change in the voting rule in Italian municipalities at 15,000 residents to implement a regression discontinuity design. The results show that municipalities under the runoff system spend at least 20 percent more than those under the plurality rule, and that this effect is primarily driven by a large increase in administrative spending. Additionally, the greater number of candidates and the larger coalitions indicate lower accountability under the runoff system than under the plurality rule.

  • 28.
    Cipullo, Davide
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Reslow, André
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen. Sveriges Riksbank.
    Biased Forecasts to Affect Voting Decisions?: The Brexit Case2019Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This paper introduces macroeconomic forecasters as political agents and suggests that they use their forecasts to infkuence voting outcomes. We develop a probabilistic voting modelin which voters do not have complete information about the future states of the economy and have to rely on macroeconomic forecasters. The model predicts that it is optimal for forecasters with economic interest (stakes) and influence to publish biased forecasts prior to a referendum. We test our theory using high-frequency data at the forecaster level surrounding the Brexit referendum. The results show that forecasters with stakes and in uence released much more pessimistic estimates for GDP growth in the following year than other forecasters. Actual GDP growth rate in 2017 shows that forecasters with stakes and in uence were also more incorrect than other institutions and the propaganda bias explains up to 50 percent of their forecast error.

  • 29. Conley, John P.
    et al.
    Crucini, Mario J.
    Driskill, Robert A.
    Önder, Ali Sina
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    The Effects Of Publication Lags On Life-Cycle Research Productivity In Economics2013Ingår i: Economic Inquiry, ISSN 0095-2583, E-ISSN 1465-7295, Vol. 51, nr 2, s. 1251-1276Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We investigate how increases in publication delays have affected the life cycle of publications of recent Ph.D. graduates in economics. We construct a panel dataset of 14,271 individuals who were awarded Ph.D.s between 1986 and 2000 in U.S. and Canadian economics departments. For this population of scholars, we amass complete records of publications in peer-reviewed journals listed in the JEL (a total of 368,672 observations). We find evidence of significantly diminished productivity in recent relative to earlier cohorts when productivity of an individual is measured by the number of AER-equivalent publications. Diminished productivity is less evident when the number of AER-equivalent pages is used instead. Our findings are consistent with earlier empirical findings of increasing editorial delays, decreasing acceptance rates at journals, and a trend toward longer manuscripts. This decline in productivity is evident in both graduates of top 30 and non-top 30 ranked economics departments and may have important implications for what should constitute a tenurable record. We also find that the research rankings of top economics departments are a surprisingly poor predictor of the subsequent research rankings of their Ph.D.s graduates. 

  • 30.
    Dahlberg, Mattias
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Juridiska fakulteten, Juridiska institutionen.
    Önder, Ali Sina
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Taxation of Cross-Border Labor Income and Tax Revenue Sharing in the Öresund Region2014Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Due to the Nordic Tax Treaty, commuters pay their income taxes where they earn income. This creates problems in local government finances in Scania County of Sweden, because the number of commuters received on both sides of the Öresund Strait is not symmetric, but the flow from Scania County of Sweden into Copenhagen County of Denmark is about 25 times as large as the other way around. This paper aims to document asymmetries in commuter flows in the Öresund Region and the loss in income tax revenue due to the asymmetric magnitudes in the flow of commuters. We propose renewed negotiations between Sweden and Denmark on the income taxation in the Öresund Region in order to sustain local public services in the region.

  • 31.
    Dahlberg, Matz
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Institutet för bostads- och urbanforskning (IBF). Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Are Local Governments Governed by Forward Looking Decision Makers?: An Investigation of Spending Patterns in Swedish Municipalities”, Journal of Urban1998Ingår i: Journal of Urban Economics, ISSN 0094-1190, E-ISSN 1095-9068, s. 254-271Artikel i tidskrift (Refereegranskat)
  • 32.
    Dahlberg, Matz
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Institutet för bostads- och urbanforskning (IBF). Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Small Sample Properties of Jackknife IV and LIML Estimators:: Experiments with Weak Instruments1999Ingår i: Journal of applied econometrics (Chichester, England), ISSN 0883-7252, E-ISSN 1099-1255, s. 69-88Artikel i tidskrift (Refereegranskat)
  • 33.
    Dahlberg, Matz
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Edmark, Karin
    IFN.
    Lundqvist, Heléne
    Stockholms universitet.
    Ethnic Diversity and Preferences for Redistribution: Reply2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    In a comment to Dahlberg, Edmark and Lundqvist (2012), Nekby and Pettersson-Lidbom (2012) argue (i) that the refugee placement program should be measured with contracted rather than actually placed refugees, and claim that the correlation between the two measures is insignificant and close to zero; (ii) that instead of using the rotating individual panel, we should have used the full cross-sections in combination with municipality xed eects; and (iii) that immigrants should be dened based on country of birth rather than citizenship. In this response, we discuss why we (i) do not agree that contracted refugees is the preferred measure, and we show that the correlation between the two measures is highly significant and large; (ii) do not agree that the full cross-sections can be used; and (iii) do agree that defining immigrants according to country of birth is preferred. In a re-analysis, the conclusion from Dahlberg, Edmark and Lundqvist (2012) that ethnic diversity has a statistically and economically significant negative effect on preferences for redistribution is only marginally affected.

  • 34. De Arcangelis, Giuseppe
    et al.
    Di Porto, Edoardo
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Santoni, Gianluca
    Migration, labor tasks and production structure2015Ingår i: Regional Science and Urban Economics, ISSN 0166-0462, E-ISSN 1879-2308, Vol. 53, s. 156-169Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We assess the effect of migrants' stock on the production structure of the Italian provinces (NUTS3) in 1995-2006. Although the investigated time span is very short, the effect is small but statistically significant: a doubling in the ratio of foreign-born residents to the province population induces a significant increase in manufactures' value added with respect to services' value added between 12 and 21 per cent. These effects are more intense when considering an increase in foreign-born populations drawn from countries more different to Italy (in terms of GDP per capita and educational attainment). These results are compatible with the reduced form of a two-sector model where we assume that production is performed with one mobile factor and two sector-specific CES labor composites of simple and complex tasks. If migrants and natives have different productivity when performing simple or complex tasks, an inflow of migrants induces production restructuring in favor of the simple-task intensive sector. (C) 2015 Elsevier B.V. All rights reserved.

  • 35.
    Di Porto, Edoardo
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Univ Naples Federico II, CSEF, Naples, Italy.
    Elia, Leandro
    European Commiss, JRC, Via E Fermi 2749, I-21027 Ispra, VA, Italy..
    Tealdi, Cristina
    Sch Adv Studies, IMT, Lucca, Italy..
    Informal work in a flexible labour market2017Ingår i: Oxford Economic Papers, ISSN 0030-7653, E-ISSN 1464-3812, Vol. 69, nr 1, s. 143-164Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Informal employment is a pervasive and persistent feature of most developing and developed economies. Labour taxation and labour market regulations are deemed two major causes for operating in the informal sector. Using data from France, Italy, and Spain, we analyse gross job flows and gross worker flows in the formal and informal sectors in the presence of lenient employment protection legislation, and investigate the way traditional policy interventions may favour transitions from one sector to the other. We show that optimal outcomes in terms of reduction and formalisation of informal jobs across the three countries examined are achieved with the combination of lower payroll taxes for permanent contracts and higher inspection rate for firms operating in the informal sector. Coupling lower firing costs with more frequent labour inspections also reduces informality, but this comes at the cost of an increased ratio of temporary to total employment.

  • 36.
    Di Porto, Edoardo
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Ohlsson, Henry
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Avoiding taxes by transfers within the family2016Rapport (Övrigt vetenskapligt)
    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 presence of a very low inter vivos gift tax, Italian families found it benecial to redistribute properties among their members. Dierence-in-dierence estimates indicate that property tax reform increased the probability that high-wealth donors made an inter vivos property gift by 3 percentage points and the size transferred by 4 square meters relative to less wealthy donors. Our estimates allow us to compute (back of the envelope) the amount of tax avoidance due to inter vivos transfer. The amount is around 78 million euros, or 4 percent of the annual tax revenue from principal residences.

  • 37.
    Di Porto, Edoardo
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Univ Naples Federico II, DISES, I-80126 Naples, Italy.;Univ Naples Federico II, CSEF, I-80126 Naples, Italy; Via Cintia,Monte S Angelo 1, I-80126 Naples, Italy..
    Parenti, Angela
    IMT Sch Adv Studies Lucca, Piazza S Ponziano 6, I-55100 Lucca, Italy..
    Paty, Sonia
    Univ Lumiere Lyon 2, Univ Lyon, CNRS, GATE Lyon St Etienne, 93 Chemin Mouilles, F-69130 Ecully, France..
    Abidi, Zineb
    CREM CNRS Univ Caen Normandie, F-14032 Caen 5, France..
    Local government cooperation at work: a control function approach2017Ingår i: Journal of Economic Geography, ISSN 1468-2702, E-ISSN 1468-2710, Vol. 17, nr 2, s. 435-463Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We analyse voluntary coalition formation using a unique panel data for 1056 municipalities in the French region of Brittany between 1995 and 2002. We use a control function approach to develop a binary discrete choice model with spatial interactions. We find that a municipality's decision to cooperate over the provision of local public goods depends on the decisions made by its neighbours. In particular, the probability of cooperating with neighbouring municipalities is higher if the latter already provide joint local public goods. This suggests that functional cooperation is likely to emerge due to a mimicking motivation and is poorly motivated by political alignment. The results are in line with the recent applied spatial economics literature but are derived for a discrete choice model setting.

  • 38.
    Du Rietz, Gunnar
    et al.
    Research Institute of Industrial Economics.
    Henrekson, Magnus
    Research Institute of Industrial Economics.
    Waldenström, Daniel
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Swedish Inheritance and Gift Taxation, 1885–20042012Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This paper studies the evolution of the modern Swedish inheritance taxation from its

    introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic

    principles of the tax, including underlying ideas and ambitions, tax schedules, and rules

    concerning valuation of assets, liability matters and deduction opportunities. Using these rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until the end of World War I, inheritance tax rates were very low (never above four percent). Tax rates began to increase in the interwar period with tax hikes in 1918, 1920 and 1934. After World War II tax rates increased rapidly for both inherited firms and individual fortunes. Effective tax rates peaked in the mid-1970s. Valuation reliefs were introduced in the 1970s, which sharply reduced tax rates for inherited family businesses. Tax rates for deceased individuals having non-corporate wealth were first cut in 1987 and then significantly reduced in 1991–1992. Finally, inheritance and gift tax revenues were relatively small, typically 0.1 to 0.2 percent of GDP.

  • 39.
    Edmark, Karin
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Gordon, Roger
    University of California, San Diego.
    Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher income individuals face strong tax incentives to be corporate. The data suggest a relatively strong correlation between these tax incentives and the likelihood that a firm is corporate. Many conventional non-tax determinants are confirmed in the data as well.

  • 40.
    Edmark, Karin
    et al.
    Stockholm Univ, CESIfo, IFAU, IFN, SE-10691 Stockholm, Sweden.;UCLS, SE-10691 Stockholm, Sweden..
    Liang, Che-Yuan
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Institutet för bostads- och urbanforskning (IBF). IBF, POB 514, SE-75120 Uppsala, Sweden..
    Mörk, Eva
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Uppsala Univ, UCFS, UCLS, CESifo,IZA, POB 513, SE-75120 Uppsala, Sweden.;IEB, POB 513, SE-75120 Uppsala, Sweden..
    Selin, Håkan
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). UCLS, CESifo, POB 513, SE-75120 Uppsala, Sweden..
    The Swedish Earned Income Tax Credit: Did It Increase Employment?2016Ingår i: Finanzarchiv, ISSN 0015-2218, E-ISSN 1614-0974, Vol. 72, nr 4, s. 475-503Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper analyzes the extensive-margin labor-supply effects of a Swedish earned income tax credit introduced in 2007. The reform was one of the government's flagship reforms to boost employment, but its actual effects have been widely debated. We exploit the fact that the size of the tax credit is a function of the municipality of residence and income if working, which yields two sources of quasi-experimental variation. The identifying variation, however, turns out to be small and potentially endogenous, which means that the question of whether the reform has delivered the hoped-for effects cannot be credibly answered.

  • 41.
    Elinder, Mikael
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Erixson, Oscar
    IFN.
    Escobar, Sebastian
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Ohlsson, Henry
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Estates, bequests, and inheritances in Sweden - A look into the Belinda databases2014Rapport (Övrigt vetenskapligt)
    Abstract [en]

    The objective of this paper is to describe two new administrative

    Swedish databases, referred to as the Belinda databases. Together, these

    databases contain the most detailed individual-level data on estates, bequests,

    and inheritances currently available. We present descriptive statistics

    for the key variables in the databases to give a picture of the size of

    estates, the content of the bequests, and who the recipients of the inheritances

    are. The statistics may serve as a point of reference for other

    scholars, but also as an illustration of the various research possibilities that

    the databases provide and how the data can be matched with other administrative

    registers. We also, briefly, describe the institutional context

    regarding intergenerational transfers in Sweden, including the inheritance

    law and the inheritance tax.

  • 42.
    Elinder, Mikael
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Erixson, Oscar
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Waldenström, Daniel
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Inheritance and wealth inequality: Evidence from population registers2015Rapport (Övrigt vetenskapligt)
  • 43.
    Elinder, Mikael
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Res Inst Ind Econ, SE-10215 Stockholm, Sweden..
    Escobar, Sebastian
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Petré, Ingel
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Consequences of a price incentive on free riding and electric energy consumption2017Ingår i: Proceedings of the National Academy of Sciences of the United States of America, ISSN 0027-8424, E-ISSN 1091-6490, Vol. 114, nr 12, s. 3091-3096Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.

  • 44.
    Elinder, Mikael
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Persson, Lovisa
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Res Inst Ind Econ IFN, POB 55665, SE-10215 Stockholm, Sweden.
    House price responses to a national property tax reform2017Ingår i: Journal of Economic Behavior and Organization, ISSN 0167-2681, E-ISSN 1879-1751, Vol. 144, s. 18-39Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We show that house prices in general did not respond to a substantial cut in the nationalproperty tax in Sweden. The estimates are based on rich register data covering more than 100,000 sales over a time period of two and a half years. Because the Swedish property tax isnational and thus unrelated to local public goods, our setting is ideal for causal identificationof the property tax on house prices. We observe price increases only in a small segment ofthe market containing properties with very high tax values. We discuss, but can admittedlynot empirically discriminate between, several potential explanations for why we find noevidence of capitalization except for the top segment of the market.

  • 45.
    Engström, Per
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Hagen, Johannes
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Income underreporting among the self-employed: a permanent income approach2017Ingår i: European Economic Review, ISSN 0014-2921, E-ISSN 1873-572X, Vol. 92, s. 24s. 92-109Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The consumption based method to estimate underreporting among self-employed, introduced by Pissarides andWeber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.

  • 46.
    Engström, Per
    et al.
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS. Uppsala Center for Labor Studies (UCLS).
    Hägglund, Pathric
    Johansson, Per
    Uppsala universitet, Enheter med anknytning till universitetet, Institutet för arbetsmarknadspolitisk utvärdering (IFAU). Institute of Labor Economics (IZA); Inspektionen för socialförsäkringen (ISF); Uppsala Center for Labor Studies (UCLS).
    Early Interventions and Disability Insurance: Experience from a Field Experiment2017Ingår i: Economic Journal, ISSN 0013-0133, E-ISSN 1468-0297, Vol. 127, nr 600, s. 363-392Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    We estimate the effects of early assessments of an individual's need for vocational rehabilitation in the Swedish sickness insurance system using a field experiment. One of the interventions increases the flow to disability benefits by 20%. The effect is larger for unemployed individuals, who also are covered by the sickness insurance scheme. This result is in line with a theoretical model with moral hazard and asymmetric information in which individuals with low work incentives communicate worse health in response to the assessment for rehabilitation which then increases the hazard to disability benefits.

  • 47.
    Engström, Per
    et al.
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen.
    Nordblom, Katarina
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Ohlsson, Henry
    Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Samhällsvetenskapliga fakulteten, Nationalekonomiska institutionen, UCFS.
    Persson, Annika
    The Swedish Tax Agency.
    Loss evasion and tax aversion2015Ingår i: American Economic Journal: Economic Policy, Vol. 7, s. 42s. 132-164Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The objective of this paper is to study if taxpayers behave in a loss aversemanner when filing their tax returns. This is important for tax design but alsofor understanding human behavior in general. The predictions of prospecttheory can be contrasted to those of expected utility theory. We use datafor 3.6 million Swedish taxpayers for the income year 2006. Our researchmethod is quasi-experimental using a regression kink and discontinuity approach.We also use an alternative instrumental-variables approach. There isstrong evidence of loss aversion. We estimate the coefficient of loss aversionusing actual behavior and the instrument-variables approach. Our estimate isvery close to the estimates reported in the experimental literature.

  • 48.
    Engström, Per
    et al.