Scandinavian Working Papers in Economics

Ratio Working Papers,
The Ratio Institute

No 37: Effektivitetsproblem med höga skattekilar

Gunnar Du Rietz ()
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Gunnar Du Rietz: The Ratio Institute, Postal: P.O. Box 5095, SE-102 42 Stockholm, Sweden

Abstract: The object of the paper is (1) to demonstrate the size of the current labor tax wedges and calculate their effects on the marginal excess burden of changing the average tax wedge one percentage unit and (2) to study the effects of taxes on labor specialization in the household - close services sector.

Keywords: skattekil; marginalskatt; arbetsutbud; extrabörda; skattereform; arbetsspecialisering

JEL-codes: H21; H31; J22

26 pages, April 29, 2004

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