Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991

Soren Blomquist, Matias Eklöf and Whitney Newey

No 6759, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric estimation technique to account for labor supply responses. We decompose the tax returns to study how the separate components influence hours of work, tax revenues distribution. The results indicate that the reform was underfinanced and that the increased indirect taxation and redesigned transfer system almost eliminated the positive effects on hours of work due to the decreased marginal taxes on labor income. Further the predictions of a parametric estimated labor supply model. The responses of the parametric model is almost twice the size of the nonparametric.

JEL-codes: C14 D31 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 1998-10
Note: PE
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Related works:
Working Paper: Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991 (1997)
Working Paper: Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980-1991 (1997)
Journal Article: Tax reform evaluation using non-parametric methods: Sweden 1980-1991 (2001)
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