“...This survey discusses how capital should be taxed in advanced economies. We review the theoretical optimal tax literature, survey empirical studies on the...”

“...In this paper, I explore the optimal taxation of singles and couples in an economy with bargaining couples. The government is concerned with the redistribution...”

“...We estimate how labor force participation among married women in Sweden responded to changing work incentives implied by a reform in the tax and transfer...”

“...We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of the Swedish income tax schedule. Using...”

“...We examine preferences for redistribution inherent in Swedish tax policy during 1971–2012 using the inverse optimal tax approach. The income distribution is...”

“...Using an overlapping generations model with skill uncertainty and private savings, we quantify the gains of age-dependent labor income taxation. The total...”

“...I rapporten från SNS Konjunkturråd 2018 analyserar och diskuterar tre nationalekonomer kapitalbeskattningens förutsättningar i Sverige. Författarna finner...”

“...We study the role of cognitive ability for individuals’ tax responsiveness using linked administrative tax and military enlistment registers. Our main finding...”

“...Recent microeconometric studies of taxpayers' responsiveness to taxation have shown that intensive margin labor supply and earnings elasticities typically are...”

“...In this paper we highlight a novel role played by the non-linear income tax in the presence of adverse selection in the labor market due to asymmetric...”