Tax reform of the Century - the Swedish Experiment

Jonas Agell, P Englund and Jan Södersten ()

Working Papers from Uppsala - Working Paper Series

Abstract: What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the post-war period. It represents a thorough application of a strategy of rate cuts cum base broadening, and it has affected a myriad of economic incentives in a more or less substantial way. This article reviews the lessons form a major evaluation effort, sponsored by the Swedish government, and involving a large number of researchers.

Keywords: TAXATION; SWEDEN (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Pages: 11 pages
Date: 1996
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Citations: View citations in EconPapers (34)

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Journal Article: Tax Reform of the Century -- the Swedish Experiment (1996)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:uppaal:1996-13

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