Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980-1991

Sören Blomquist, M. Eklof and Whitney Newey

Working Papers from Uppsala - Working Paper Series

Abstract: This paper evaluates the tax reforms carried out in Sweden between 1980 and 1991. We use a recently developed nonparametric labor supply function to account for the behavioral responses of the taxed individuals. We decompose the tax reform to study how the separate components influence hours of work, tax revenues and income 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.

Keywords: LABOUR SUPPLY; INCOME DISTRIBUTION; TAX REVENUES (search for similar items in EconPapers)
JEL-codes: C14 D31 H31 J22 (search for similar items in EconPapers)
Pages: 33 pages
Date: 1997
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Related works:
Journal Article: Tax reform evaluation using non-parametric methods: Sweden 1980-1991 (2001)
Working Paper: Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991 (1998)
Working Paper: Tax Reform Evaluation Using Nonparametric Methods: Sweden 1980 - 1991 (1997)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:uppaal:1997-29

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