We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of
the earnings distribution, to learn about earnings responses to higher taxes. Using a simple …

This article revisits the income-splitting regulations within the Nordic dual income tax
framework. These regulations were introduced to counteract the inclination to transfer …

In a dual income tax (DIT) system, labor income is taxed progressively, while capital income
is subject to a lower proportional tax. DIT systems were introduced in Sweden, Norway, and …

Den här rapporten analyserar socialförsäkringar, det vill säga av staten tillhandahållna
försäkringar som är obligatoriska. Vår utgångspunkt är att socialförsäkringar skapar nytta för …

With firm data and a regional perspective this study contributes with new perspectives on job
polarization and firm performance. We investigate changes in eg employment, revenues …

In 1990 the biggest tax reform took place in Sweden, and we went from a uniform tax system
and converted to a dual model for taxation. This meant that different incomes are going to …

För att förstå skatterättens effekt på det svenska samhället krävs kontinuerlig utredning och
utvärdering av regleringarna. Med anledning av detta undersöks i denna uppsats …