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dc.contributor.authorBengtsson, Niklasen_US
dc.contributor.authorHolmlund, Bertilen_US
dc.contributor.authorWaldenström, Danielen_US
dc.date.accessioned2012-08-03en_US
dc.date.accessioned2012-08-20T10:37:22Z-
dc.date.available2012-08-20T10:37:22Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/61024-
dc.description.abstractThis paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a rich micro panel with administrative records of incomes, taxes and benefits over the period 1968-2009, we calculate tax rates across the income distribution accounting for different tax bases as well as the role of transfers. The uniquely long time span also allows us to compute tax progressivity as realized over a cohort's entire life cycle. Our main finding is that taxes are considerably less progressive over the lifetime than in any single year. In fact, life cycle taxes are close to proportional, bearing a redistributive effect of only a few percent. Intragenerational income mobility seems to be driving this result, but the Swedish economic crisis of the 1990s and the tax reforms of 1971 and 1991 are also important events. Labor income taxes contribute less to progressivity in recent years, whereas transfers to unemployed and old-age pensioners have become increasingly important. Our findings are robust to using different tax rates, tax bases, sample populations, discount rates and re-ranking controls.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo Working Paper: Public Finance 3856en_US
dc.subject.jelD31en_US
dc.subject.jelH20en_US
dc.subject.ddc330en_US
dc.subject.keywordtax progressivityen_US
dc.subject.keywordincome distributionen_US
dc.subject.keywordlifetime incomeen_US
dc.subject.keywordredistributive effecten_US
dc.subject.keywordKakwani indexen_US
dc.subject.keywordtransfersen_US
dc.subject.stwSteuerprogressionen_US
dc.subject.stwSozialtransferen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwLebenseinkommenen_US
dc.subject.stwEinkommensverteilungen_US
dc.subject.stwSchätzungen_US
dc.subject.stwSchwedenen_US
dc.titleLifetime versus annual tax progressivity: Sweden, 1968-2009en_US
dc.typeWorking Paperen_US
dc.identifier.ppn720587670en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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