| 1. |
- Nordblom, Katarina, et al.
(författare)
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Tax avoidance and intra-family transfers
- 2006
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Ingår i: Journal of Public Economics. - : Elsevier BV. - 0047-2727 .- 1879-2316. ; 90:8-9, s. 1669-1680
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Tidskriftsartikel (refereegranskat)abstract
- We study how taxes on intra-family transfers (bequests and gifts) affect parents' transfers to their children. Our focus is on the incentives for tax avoidance. These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. Using a theoretical model, we show how altruistic parents avoid taxes by changing the timing of transfers when inter vivos gifts are taxed separately from bequests (which is the case in many developed countries). The excess burden per tax dollar of the transfer taxes is sometimes infinitely large because of tax avoidance. All tax avoidance is eliminated if bequests and gifts from the same donor are jointly taxed.
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| 2. |
- Ohlsson, Henry, 1956-
(författare)
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The legacy of the Swedish gift and inheritance tax, 1884-2004
- 2011
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Ingår i: European Review of Economic History. - 1361-4916 .- 1474-0044. ; 15:3, s. 539-569
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Tidskriftsartikel (refereegranskat)abstract
- The objective of this paper is to study how people change their behaviour when taxes change. I follow the revenue from the gift, inheritance and estate taxes in Sweden during more than a century. Second, I focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. I have access to aggregate tax revenue data since 1884. Moreover, I have constructed a rich micro data set of all gifts reported during the period 1942–1949 in one county. A first main result is that gifts, inheritances and estates never were important sources of tax revenue. Tax revenue as shares of GDP and total government revenue reached peaks already in the 1930s. The role of these taxes has instead primarily been equity and to provide integrity for other tax bases. Second, expectations were important. Gift tax revenue during the 1940s started to increase long before a new estate tax and increased wealth taxation were decided and implemented. The increase even began before the legislative process started. Third, economic power and economic control were important. Parents gave to their children to avoid taxes, but only when the expected gain became large enough and in ways that left them with as much economic power as possible.
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| 3. |
- Lundholm, Michael, et al.
(författare)
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Post mortem reputation, compensatory gifts and equal bequests
- 2000
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Ingår i: Economics Letters. - 0165-1765 .- 1873-7374. ; 68:2, s. 165-171
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Tidskriftsartikel (refereegranskat)abstract
- Suppose that gifts are private information, only known to donor and donee, while bequests are public. Also suppose that parents care about the reputation that their bequest behavior will give them and that reputation deteriorates with the difference in amounts inherited. Then the optimal choice of altruistic parents is compensatory gifts and equal bequests. This is also what data show.
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| 4. |
- Löfgren, Curt, et al.
(författare)
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What determines when undergraduates complete their theses? : Evidence from two economics departments
- 1999
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Ingår i: Economics of Education Review. - 0272-7757 .- 1873-7382. ; 18:1, s. 79-88
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Tidskriftsartikel (refereegranskat)abstract
- Most economics students at Uppsala and Umeå do not complete their undergraduate thesis within the intended time. We find that coauthoring, compared to writing alone, increases the probability of completing a thesis. A second thesis is less likely to be completed than a first. The two departments also differ in completion time. The probability of completing decreases over time. There is also some weaker evidence that students with high grades are more likely to complete and that women take a longer time to complete their theses.
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| 5. |
- Ohlsson, Henry, 1956-, et al.
(författare)
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Long-run changes in the concentration of wealth : An overview of recent findings
- 2007
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Ingår i: Comparative Studies. - New York : Oxford University PressOxford. ; 33, s. 117-138, s. 42-63
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The objective of this study is to study the dynamics of the wealth distribution over the path of economic development. More specifically, this chapter is interested in distinguishing between changes that seem to be country specific and characteristics shared by all countries. A historical account of the evolution of the wealth distribution in developed countries is interesting in itself, but it can also hold implications for countries that are currently in an early stage of development or in transition. The data used originate from the taxation of wealth and estates.
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| 6. |
- Lundholm, Michael, et al.
(författare)
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Post mortem reputation, compensatory gifts and equal bequests
- 1999
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Post Mortem Reputation, Compensatory Gifts and Equal Bequests Michael Lundholm and Henry Ohlsson, 1999/3, January 1999 The empirical evidence suggests that parents use inter vivos gifts (i.e., transfers of tangible and financial property) to compensate
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| 7. |
- Agell, Jonas, et al.
(författare)
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Growth and the public sector : a reply
- 1999
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Fölster and Henrekson (1998) claim that they, by addressing a number of econometric problems, can establish that it is likely that economies with a large public sector grow more slowly than economies with a small public sector. But their regressions are fundamentally flawed. Re-estimating their growth equation using theoretically valid instruments, we find that the growth effect of the public sector is statistically insignificant, and much smaller than the point-estimates reported by Fölster and Henrekson. This is consistent with the agnostic conclusion, drawn by us and many others, that cross-country growth regressions are unlikely to give a reliable answer to whether a large public sector is growth promoting or retarding.
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| 8. |
- Agell, Jonas, et al.
(författare)
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Growth and the public sector : A reply
- 1999
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Ingår i: European Journal of Political Economy. - 0176-2680 .- 1873-5703. ; 15:2, s. 359-366
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Tidskriftsartikel (refereegranskat)abstract
- Fölster and Henrekson [Fölster, S., Henrekson, M., 1999. Growth and the public sector: A critique of the critics. European Journal of Political Economy 15, 337–358] claim that, by addressing a number of econometric problems, they can establish that it is likely that economies with a large public sector grow more slowly than economies with a small public sector. But their regressions are fundamentally flawed. Re-estimating their growth equation using theoretically valid instruments, we find that the growth effect of the public sector is statistically insignificant, and much smaller than the point-estimates that they report. This is consistent with the agnostic conclusion, drawn by us and others, that cross-country growth regressions are unlikely to provide a reliable answer as to whether a large public sector is growth promoting or retarding.
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| 9. |
- Agell, Jonas, et al.
(författare)
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Growth and the public sector : A critical review essay
- 1997
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Ingår i: European Journal of Political Economy. - 0176-2680 .- 1873-5703. ; 13:1, s. 33-52
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Tidskriftsartikel (refereegranskat)abstract
- We review the theoretical and empirical evidence on the relation between growth and the public sector against the background of the current debate on the issue. The evidence is found to admit no conclusion on whether the relation is positive, negative or non-existent. A simple cross-country regression in an OECD sample illustrates how the relation is easily tilted from negative to positive by introducing control variables for initial GDP and the dependent population.
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| 10. |
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