Scandinavian Working Papers in Economics

Working Paper Series,
Research Institute of Industrial Economics

No 3: Welfare Effects of Changes in Income Tax Progression in Sweden

Ulf Jakobsson and Göran Normann
Additional contact information
Ulf Jakobsson: Research Institute of Industrial Economics (IFN)
Göran Normann: Research Institute of Industrial Economics (IFN)

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

JEL-codes: E62; H21

29 pages, December 1976

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