Titlebook: Incentives and Redistribution in the Welfare State; The Swedish Tax Refo Jonas Agell,Peter Englund,Jan Södersten Book 1998 Palgrave Macmill

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Introduction, well known is that Sweden recently implemented the most far-reaching tax reform in any western industrialized country. Although Sweden was a latecomer to the bandwagon of worldwide tax reforms of the 1980s, with the US Tax Reform Act of 1986 (TRA86) as a celebrated example, the architects of the Sw

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Tax Planning,e collectively decided on by its citizens; at the same time citizens individually try to pay as little tax as possible within the framework provided by legislation. These circumstances create opportunities as well as problems. Environmental taxation and some of the rules within corporate taxation ar

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The Corporate Response,stment activity. Consolidation was pursued by a combination of tax threats in the form of a high statutory tax rate and good possibilities for companies to form untaxed reserves, that is, to avoid paying taxes by keeping profits in the company. In order to affect investment decisions, a number of sp

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Stabilization and Tax Revenue,t TR91 has accomplished in terms of the ultimate goals of economic policy. Ever since the classic treatise by Richard Musgrave . (1959), it has been common to classify these objectives under the headings of ., . and ., a pedagogical taxonomy to which we ascribe. In this chapter, we present our analy

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Income Distribution,iod. In giving a higher priority to efficiency, the 1991 tax reform reflects the change of opinion which took place in the 1980s. However, the goal of an even income distribution still puts an important restriction on policy, and it was emphasized that TR91 should not systematically change the distr

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