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Träfflista för sökning "L4X0:1403 2465 ;pers:(Ohlsson Henry 1956)"

Sökning: L4X0:1403 2465 > Ohlsson Henry 1956

  • Resultat 1-6 av 6
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1.
  • Engström, Per, et al. (författare)
  • Loss evasion and tax aversion
  • 2011
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We use data for 3.6 million Swedish taxpayers for the income year 2006. Our research method is quasi-experimental using a regression kink and discontinuity approach. We also use an alternative instrumental-variables approach. There is strong evidence of loss aversion. We estimate the coefficient of loss aversion using actual behavior and the instrument-variables approach. Our estimate is very close to the estimates reported in the experimental literature.
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2.
  • Hochguertel, Stefan, et al. (författare)
  • Compensatory inter vivos gifts
  • 2000
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • Empirical studies of intergenerational transfers usually find that bequests are equally divided among heirs while inter vivos gifts tend to be compensatory. Using the 1992 and 1994 waves of the Health and Retirement Study, we find that only 40f parents who give, divide their gifts equally among their children. Estimating probit models, using family panels, we find that gifts are compensatory in the sense that a child is more likely to receive a gift if she works fewer hours and has lower income than than her brothers and sisters. These results carry over to the amounts given. Fixed effects Tobit estimations show that the fewer hours a child works and the lower her income is, the more the parents give. Gifts are compensatory. The empirical results are, therefore, consistent with the predictions of the altruistic model of intergenerational transfers.
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3.
  • Lanfranchi, Joseph, et al. (författare)
  • Compensating Wage Differentials and Shift Work Preferences. Evidence fromFrance
  • 2001
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • Workers with difficult working conditions can be expected to be com-pensated by higher wages. They may, for example, choose shift work because of compensating wages but it is also possible that they prefer shift work. The previous empirical evidence is mixed. We study if there are compensating wages for shift work by estimating a switching regression model with endogenous switching using French matched employeremployee data for male full time blue collar workers. It is crucial to adjust for selectivity and not to pool data for shift and day workers. A main result is that there is a significant shift premium, the wage rate for shift workers is 16 percent higher than for day workers. A second main result is that the shift premium is significant for shift work choice. This premium compensates workers who do not selfselect into shift work. A 1 percentage point increase in the premium increases the shift work probability by 0.87 percentage points.
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4.
  • Lundholm, Michael, 2000, et al. (författare)
  • Negative Externalities in Day Care: Optimal Tax Policy Response
  • 2002
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • Systematic pediatric evidence shows that the morbidity rates for children in day care are increasing in the group size. Sick children are usually cared for at home by parents. This creates a negative externality of parents' labor force participation. The social optimum implies lower group size than the non--intervention market equilibrium. We study the optimal tax policy. The cost of labor force participation should be increased. This can be done by either or both tax on day care services and a home car allowance. The cost of providing day care should be decreased by a subsidy to entrepreneurs running day care centers. This policy will decrease the group size. It is, however, not necessarily the case that this will decrease labor force participation.
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5.
  • Nordblom, Katarina, 1968, et al. (författare)
  • Bequests, gifts, and education. Swedish evidence on parents transfer behavior
  • 2002
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • We study the motives behind parents' transfers to their children, and the relationship between tangible transfers and educational investments. Another issue is the channels parents choose for tangible transfers. Do they use bequests and inter vivos gifts as substitutes or complements? We use a recent Swedish data set. It is superior to previously used data as it has information on both inheritances and gifts received. Our empirical analysis gives some support for parents having altruistic motive for their transfers. We also find evidence that parents use bequest and gifts as substitutes.
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6.
  • Nordblom, Katarina, 1968, et al. (författare)
  • Tax avoidance and intra-family transfers
  • 2005
  • Rapport (övrigt vetenskapligt/konstnärligt)abstract
    • To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect 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. In this paper we study the effects of transfer taxes on altruistic parents' transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration.
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