Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/94825
Authors: 
Jakobsson, Ulf
Normann, Göran
Year of Publication: 
1976
Series/Report no.: 
IUI Working Paper 3
Abstract: 
Within the framework given by the theory of optimal income taxation this paper investigates the progressivity of the Swedish income tax. On the assumption that taxes distort labour leisure choice some tax reforms are designed that improve social welfare while keeping tax revenues unchanged. The instrument used in the analysis is an extended version of a model for simulation of the Swedish system of personal income taxation earlier developed by the authors.
Subjects: 
Income tax
welfare effetcs
JEL: 
E62
H21
Document Type: 
Working Paper

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