Working Paper Series
Ulf Jakobsson and Göran Normann
Welfare Effects of Changes in Income Tax Progression in Sweden
Abstract: 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.
Keywords: Income tax; welfare effetcs; (follow links to similar papers)
JEL-Codes: E62; H21; (follow links to similar papers)
29 pages, December 1976
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