| 1. |
- Andersson, Henrik, et al.
(författare)
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Nudges and threats : soft versus hard incentives for tax compliance
- 2023
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Ingår i: Economic Policy. - : Oxford University Press (OUP). - 0266-4658 .- 1468-0327.
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Tidskriftsartikel (refereegranskat)abstract
- We study what induces delinquent wage earners to pay their taxes due, using high-quality administrative data from the Swedish Tax Agency. We find a strong effect of the standard enforcement regime: a threat of having the debt handed over to the Enforcement Agency increases payments by more than 9 percentage points (from a baseline of 58%). When including actual enforcement, payment increases by 19 percentage points compared with those who do not risk enforcement. In a field experiment, we compare these effects of standard enforcement to those involving much milder nudges, consisting of letters reminding tax delinquents to pay their taxes due. We find that a ‘pure nudge’ (i.e., the inclusion of an extra sheet of paper with no valuable information) has an effect of around 7 percentage points for those who do not risk enforcement upon non-payment, that is, an effect almost as large as for the threat of enforcement. However, the same nudge has no detectable effect on the group that is subject to enforcement. Finally, we find a small additional effect on payments from social norm messages both for those who risk enforcement and for those who do not.
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| 2. |
- Andersson, Lars Gustaf, et al.
(författare)
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Vara i sin tvekan
- 2023
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Ingår i: Peter Lucas Erixon: Sjuttioåtta tjugotvå. - 9789180590884
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Bokkapitel (populärvet., debatt m.m.)abstract
- Efterskrift till Peterr Lucas Erixons samlade dikter
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| 3. |
- Engström, Per, et al.
(författare)
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Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers
- 2023
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Ingår i: Small Business Economics. - : Springer. - 0921-898X .- 1573-0913. ; 61, s. 1747-1771
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Tidskriftsartikel (refereegranskat)abstract
- We improve upon the Pissarides-Weber method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. This allows for more detailed and statistically powered analyses than survey-based applications. Our results indicate overall levels of hidden incomes that are in line with previous studies. However, the functional form analysis shows that the estimated sizes of underreporting in absolute monetary amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is proportional to income. The results from the preference analysis—in which we compare households that will become self-employed in the near future with households that will remain wage earners—are mixed; the two types of households have insignificant (Finland) or economically small (Sweden) preference differences. However, when we use engine power as a price proxy, the preference differences are larger in both countries.
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| 4. |
- Engström, Per, 1974-, et al.
(författare)
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Loss aversion and indifference to tax rates: Evidence from tax filing data
- 2022
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Ingår i: Journal of Economic Behavior & Organization. - : Elsevier BV. - 0167-2681 .- 1879-1751. ; 200, s. 287-311
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Tidskriftsartikel (refereegranskat)abstract
- A fundamental tenet of economics is that agents respond to incentives. When filing their tax returns, Swedish taxpayers get information about whether they are below or above a salient tax kink, information that could affect tax-filing behavior. Ceteris paribus, rational taxpayers would be more likely to claim deductions when facing a higher marginal tax rate. They also get informed whether they can expect a tax refund or have taxes due. This information would be of no importance to rational individuals, but a loss averse taxpayer would be more likely to claim deductions if having taxes due than if expecting a refund. We study the probability of claiming deductions in an RDK framework using register data on the universe of Swedish taxpayers over an eight-year period. We find a strong causal effect of taxes due, while the response to the marginal tax kink is insignificant. The results are similar for inexperienced (young) and experienced (old) taxpayers. Hence, loss aversion is much more decisive than standard economic incentives in predicting deduction behavior. (C) 2022 The Authors. Published by Elsevier B.V.
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| 5. |
- Panezai, Jeneen, et al.
(författare)
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Periodontal Disease Augments Cardiovascular Disease Risk Biomarkers in Rheumatoid Arthritis
- 2022
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Ingår i: Biomedicines. - : MDPI. - 2227-9059. ; 10:3
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Tidskriftsartikel (refereegranskat)abstract
- OBJECTIVES: Periodontal disease (PD) and rheumatoid arthritis (RA) are known chronic conditions with sustained inflammation leading to osteolysis. Cardiovascular diseases (CVD) are frequent comorbidities that may arise from sustained inflammation associated with both PD and RA. In order to determine CVD risk, alterations at the molecular level need to be identified. The objective of this study, therefore, was to assess the relationship of CVD associated biomarkers in RA patients and how it is influenced by PD.METHODS: The study consisted of patient (26 RA with PD, 21 RA without PD, 51 patients with PD only) and systemically and periodontally healthy control (n = 20) groups. Periodontal parameters bleeding on probing, probing pocket depth, and marginal bone loss were determined to characterize the patient groups. Proteomic analysis of 92 CVD-related protein biomarkers was performed using a multiplex proximity extension assay. Biomarkers were clustered using the search tool for retrieval of interacting genes (STRING) to determine protein-protein interaction (PPI) networks.RESULTS: RA patients with PD had higher detection levels for 47% of the measured markers (ANGPT1, BOC, CCL17, CCL3, CD4, CD84, CTRC, FGF-21, FGF-23, GLO1, HAOX1, HB-EGF, hOSCAR, HSP 27, IL16, IL-17D, IL18, IL-27, IL6, LEP, LPL, MERTK, MMP12, MMP7, NEMO, PAPPA, PAR-1, PARP-1, PD-L2, PGF, PIgR, PRELP, RAGE, SCF, SLAMF7, SRC, THBS2, THPO, TNFRSF13B, TRAIL-R2, VEGFD, VSIG2, and XCL1) as compared to RA without PD. Furthermore, a strong biological network was identified amongst these proteins (clustering coefficient = 0.52, PPI enrichment p-value < 0.0001). Coefficients for protein clusters involved in CVD (0.59), metabolic (0.53), and skeletal (0.51) diseases were strongest in the PD group.CONCLUSION: Periodontal disease augments CVD-related biomarkers in RA through shared pathological clusters, concurrently enhancing metabolic and skeletal disease protein interactions, independent of autoimmune status.
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| 6. |
- Andersson, Henrik, et al.
(författare)
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Nudges and Threats: Soft vs Hard Incentives for Tax Compliance
- 2021
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- We study what induces delinquent taxpayers to pay their taxes due. We use high quality administrative data from the Swedish Tax Agency. We find a strong effect of the standard enforcement regime: a threat of having the debt handed over to the Enforcement Agency increases payments by roughly 10 percentage points. When including actual enforcement, payment increases by around 20 percentage points compared to those who do not risk enforcement. In a field experiment, we compare these effects of standard enforcement to those of much milder nudges, consisting of letters reminding tax delinquents to pay their taxes due. We find that a “pure nudge”, i.e., the inclusion of an extra piece of paper with no valuable information, has an effect of 7-8 percentage points for those who do not risk enforcement upon non-payment. However, the same nudge has no detectable effect for the group at risk of enforcement. Social-norm messages in turn increase payments both for those who risk enforcement and for those who do not, but to a much smaller degree. We also find that a pure nudge works much better for those who receive a physical letter than for those who receive information electronically, while the reaction to the social-norm nudge is significant for those who get the electronic information.
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| 7. |
- Elinder, Mikael, 1976-, et al.
(författare)
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The last will : Estate divisions as a testament of to whom altruism is directed
- 2021
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Ingår i: PLOS ONE. - : Public Library of Science (PLoS). - 1932-6203. ; 16:7
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Tidskriftsartikel (refereegranskat)abstract
- We use data on estate divisions to study to whom altruistic preferences are directed. Insofar bequests are given without the prospect of future personal benefits in mind, they are presumably intrinsically motivated. Hence, estate divisions provide a rare opportunity to study intrinsically motivated prosocial behavior in the field. The empirical analysis is based on data from digitized estate reports for all individuals in Sweden who passed away in 2002 and 2003. The data show in detail how the decedents distributed their bequests. We find that family members, both genetic (offspring) and non-genetic (partner), receive the lion's share of the estates. Other relatives, friends and strangers (represented by charities) receive only very small shares of the total estate wealth. The results suggest that intrinsically motivated altruism is primarily directed towards close family members.
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| 8. |
- Engström, Per, et al.
(författare)
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Estimating tax noncompliance among the self-employed – Evidence from pleasure boat registers
- 2021
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method crucially relies on the assumption that the intrinsic consumption preferences are the same for self-employed and wage earner households. Thanks to our rich data, we are able to test this assumption directly by contrasting the Engel curves between wage earner households and households that will become self-employed in the future. We find that the group that will become self-employed is only marginally more prone to own a boat before they actually become self-employed. This lends support to the assumption of similar intrinsic preferences between the two groups. ii) The large sample size that comes with register-based consumption measures allows us to challenge the standard functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is proportional to income.
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| 9. |
- Gebre-Medhin, Maria, et al.
(författare)
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ARTSCAN III : A randomized phase III study comparing chemoradiotherapy with cisplatin versus cetuximab in patients with locoregionally advanced head and neck squamous cell cancer
- 2021
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Ingår i: Journal of Clinical Oncology. - : American Society of Clinical Oncology. - 0732-183X .- 1527-7755. ; 39:1, s. 38-47
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Tidskriftsartikel (refereegranskat)abstract
- PURPOSE We performed an open-label randomized controlled phase III study comparing treatment outcome and toxicity between radiotherapy (RT) with concomitant cisplatin versus concomitant cetuximab in patients with locoregionally advanced head and neck squamous cell carcinoma (HNSCC; stage III-IV according to the Union for International Cancer Control TNM classification, 7th edition). MATERIALS AND METHODS Eligible patients were randomly assigned 1:1 to receive either intravenous cetuximab 400 mg/m2 1 week before start of RT followed by 250 mg/m2/wk, or weekly intravenous cisplatin 40 mg/m2, during RT. RT was conventionally fractionated. Patients with T3-T4 tumors underwent a second random assignment 1:1 between standard RT dose 68.0 Gy to the primary tumor or dose escalation to 73.1 Gy. Primary end point was overall survival (OS) evaluated using adjusted Cox regression analysis. Secondary end points were locoregional control, local control with dose-escalated RT, pattern of failure, and adverse effects. RESULTS Study inclusion was prematurely closed after an unplanned interim analysis when 298 patients had been randomly assigned. At 3 years, OS was 88% (95% CI, 83% to 94%) and 78% (95% CI, 71% to 85%) in the cisplatin and cetuximab groups, respectively (adjusted hazard ratio, 1.63; 95% CI, 0.93 to 2.86; P 5 .086). The cumulative incidence of locoregional failures at 3 years was 23% (95% CI, 16% to 31%) compared with 9% (95% CI, 4% to 14%) in the cetuximab versus the cisplatin group (Gray’s test P 5 .0036). The cumulative incidence of distant failures did not differ between the treatment groups. Dose escalation in T3-T4 tumors did not increase local control. CONCLUSION Cetuximab is inferior to cisplatin regarding locoregional control for concomitant treatment with RT in patients with locoregionally advanced HNSCC. Additional studies are needed to identify possible subgroups that still may benefit from concomitant cetuximab treatment.
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| 10. |
- Haraldsson, André, et al.
(författare)
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Organ sparing total marrow irradiation compared to total body irradiation prior to allogeneic stem cell transplantation
- 2021
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Ingår i: European Journal of Haematology. - : Wiley. - 0902-4441 .- 1600-0609. ; 107:4, s. 393-407
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Tidskriftsartikel (refereegranskat)abstract
- Objectives: Total body irradiation (TBI) is commonly used prior to hematopoietic stem cell transplantation (HSCT) in myeloablative conditioning regimens. However, TBI may be replaced by total marrow irradiation (TMI) at centres with access to Helical TomoTherapy, a modality that has the advantage of delivering intensity-modulated radiotherapy to long targets such as the entire bone marrow compartment. Toxicity after organ sparing TMI prior to HSCT has not previously been reported compared to TBI or with regard to engraftment data. Methods: We conducted a prospective observational study on 37 patients that received organ sparing TMI prior to HSCT and compared this cohort to retrospective data on 33 patients that received TBI prior to HSCT. Results: The 1-year graft-versus-host disease-free, relapse-free survival (GRFS) was 67.5% for all patients treated with TMI and 80.5% for patients with matched unrelated donor and treated with TMI, which was a significant difference from historical data on TBI patients with a hazard ratio of 0.45 (P =.03) and 0.24 (P <.01). Engraftment with a platelet count over 20 [K/µL] and 50 [K/µL] was significantly shorter for the TMI group, and neutrophil recovery was satisfactory in both treatment cohorts. There was generally a low occurrence of other treatment-related toxicities. Conclusions: Despite small cohorts, some significant differences were found; TMI as part of the myeloablative conditioning yields a high 1-year GRFS, fast and robust engraftment, and low occurrence of acute toxicity.
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