| 1. |
- Bastani, Spencer, et al.
(författare)
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Bunching and non-bunching at kink points of the Swedish tax schedule
- 2014
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Ingår i: Journal of Public Economics. - : Elsevier BV. - 0047-2727 .- 1879-2316. ; 109, s. 36-49
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Tidskriftsartikel (refereegranskat)abstract
- Recent microeconometric studies of taxpayers' responsiveness to taxation have shown that intensive margin labor supply and earnings elasticities typically are modest and sometimes equal to zero. A common view is that long-run responses still might be large if micro-estimates are downward biased owing to optimization frictions. In this paperwe estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During the period of study the change in the log net-of-tax rate reached a maximum value of 45.6%. Interestingly, we obtain a precise elasticity estimate of zero for wage earners at this large kink. We also conclude by the means of numerical simulations that, even though the kink point we study is very large, income effects are unlikely to bias our estimates. The size of the kink allows us to derive tighter bounds on the long-run elasticity than previous studies. Ifwage earners on average tolerate 1% of their disposable income in optimization costs, the upper bound on the long-run compensated taxable income elasticity is 0.39.
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| 2. |
- Bastani, Spencer, et al.
(författare)
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Estimating participation responses using transfer program reform
- 2016
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In this paper we estimate labor force participation responses for married women in Sweden using population-wide register data and detailed information about individuals’ budget sets. For identification we exploit a reform in the system for housing allowances in 1997 which affected participation tax rates for households with/without children differently. Using a simple theoretical framework we provide a structural interpretation of our estimates and highlight how the employment response depends on the employment level. Our central estimate of the participation elasticity is 0.13. When splitting the treated sample into four quartiles based on the wife’s skill level we find that the participation elasticity is more than twice as large for the lowest-skill sample than for the highest-skill sample
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| 3. |
- Bastani, Spencer, 1982-, et al.
(författare)
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Finns det anhopning av skattebetalare vid brytpunkten för statlig inkomstskatt?
- 2012
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Ingår i: Ekonomisk Debatt. - 0345-2646. ; 40:1, s. 22-27
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Det ska finnas en anhopning av individer vid brytpunkten för statlig inkomstskatt om individer är känsliga för marginalskatteförändringar. Ett robust mönster är att löntagare inte anhopas vid brytpunkten för statlig skatt. För småföretagare, å andra sidan, går det att detektera en tydlig anhopning vid brytpunkten, men de implicerade skattebaselasticiteterna är små. Nollresultatet för löntagare bör tolkas som att den kortsiktiga responsen på skatteförändringar vid denna inkomstnivå är negligerbar. Nollresultatet kan också användas för att beräkna en övre gräns på den långsiktiga responsen på marginalskatteförändringar.
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| 4. |
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| 5. |
- Bastani, Spencer, et al.
(författare)
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The Anatomy of the Extensive Margin Labor Supply Response
- 2016
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- No previous quasi-experimental paper has systematically examined the relationshipbetween the extensive margin labor supply response to taxation and theemployment level. We model the labor force participation margin and estimateparticipation responses for married women in Sweden using population-wide administrativedata and a solid identification strategy. The participation elasticity ismore than twice as large in the lowest-skill sample (with relatively low employment)as compared with the highest-skill sample (with high employment). Ouranalysis suggests that cross- and within country comparisons of participation elasticitiesalways should be made with reference to the relevant employment level.
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| 6. |
- Bastani, Spencer, Docent, 1982-, et al.
(författare)
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The Anatomy of the Extensive Margin Labor Supply Response
- 2021
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Ingår i: Scandinavian Journal of Economics. - : Wiley. - 0347-0520 .- 1467-9442. ; 123:1, s. 33-59
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Tidskriftsartikel (refereegranskat)abstract
- We estimate how labor force participation among married women in Sweden responded to changing work incentives implied by a reform in the tax and transfer system in 1997. Using rich, population‐wide, administrative data, we estimate an average participation elasticity of 0.13, thereby adding to the scarce literature estimating participation elasticities using quasi‐experimental methods. We also highlight that estimated extensive margin responses necessarily are local to the observed equilibrium. Among low‐income earners, elasticities are twice as large in the group with the lowest employment level, compared with the group with the highest employment level.
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| 7. |
- Blomquist, Sören, et al.
(författare)
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Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
- 2008
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax reforms that took place in Sweden during the 1980’s to estimate the elasticity of the hourly wage rate with respect to the net-of-tax rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage rates we do find a statistically significant response both among married men and married women. The hourly wage rate elasticity with respect to the net-of-tax rate is estimated to 0.14-0.16 for males and 0.41-0.57 for females. In addition, we obtain uncompensated taxable labor income elasticities of around 0.21 for men and 0.96-1.44 for women. In contrast to earlier studies, we also find significant income effects for males. Accordingly, for males the compensated taxable labor income elasticity is about 4 percentage points higher than the uncompensated one.
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| 8. |
- Blomquist, Sören, et al.
(författare)
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Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates
- 2010
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Ingår i: Journal of Public Economics. - : Elsevier BV. - 0047-2727 .- 1879-2316. ; 94:11-12, s. 878-889
-
Tidskriftsartikel (refereegranskat)abstract
- Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax reforms that took place in Sweden during the 1980s to estimate the elasticity of the hourly wage rate as well as the taxable labor income elasticity with respect to the net-of-tax rate. We also estimate elasticities with respect to the non-labor income in a way that is novel in the literature. While carefully accounting for the endogeneity of marginal tax rates we find a statistically significant response in wage rates both among married men and women. The estimates of the hourly wage rate elasticity with respect to the net-of-tax rate fall in the range of 0.14-0.16 for males and 0.41-0.57 for females, whereas the corresponding taxable labor income elasticity estimates hover between 0.19-0.21 for males and 0.96-1.44 for women. Moreover, for men we find that the taxable labor income elasticity with respect to non-labor income is statistically significant; the point estimate being -0.07. This implies that the compensated taxable labor income elasticity is about 5 percentage points higher than the uncompensated one. In general, we consider the estimates for males to be more certain and robust than the estimates for females.
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| 9. |
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| 10. |
- Edin, Per-Anders, et al.
(författare)
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Financial Risk-Taking and the Gender Wage Gap
- 2022
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Ingår i: Labour Economics. - : Elsevier. - 0927-5371 .- 1879-1034. ; 75
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Tidskriftsartikel (refereegranskat)abstract
- Could differences in risk attitudes explain parts of the gender wage gap? We present estimates on the association between labor market outcomes and financial risk-taking using individual level administrative data on individual wealth portfolios and wage rates from year 2000, when high-quality wealth data were available in Sweden. The individual's share of risky to total financial assets is significantly and positively associated with the wage rate. However, it turns out that our risk measure explains only a small part of the observed gender difference in wages.
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| 11. |
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| 12. |
- Edmark, Karin, et al.
(författare)
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Evaluation of the Swedish earned income tax credit
- 2012
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to go from unemployment to, at least, part-time work. In this paper we try to analyze the extensive margin labor supply effects of the Swedish earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well as the resulting average tax rate, is a function of the municipality of residence and income if working. However, throughout the analysis we find placebo effects that are similar in size to the estimated reform effects. In addition, the results are sensitive with respect to how we define employment, which is especially true when we analyze different subgroups such as men and women, married and singles. Our conclusion is that the identifying variation is too small and potentially endogenous and that it is therefore not possible to use this variation to perform a quasi-experimental evaluation of the Swedish EITC-reform.
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| 13. |
- Edmark, Karin, et al.
(författare)
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The Swedish Earned Income Tax Credit : Did It Increase Employment?
- 2016
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Ingår i: Finanzarchiv. - 0015-2218 .- 1614-0974. ; 72:4, s. 475-503
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Tidskriftsartikel (refereegranskat)abstract
- This paper analyzes the extensive-margin labor-supply effects of a Swedish earned income tax credit introduced in 2007. The reform was one of the government's flagship reforms to boost employment, but its actual effects have been widely debated. We exploit the fact that the size of the tax credit is a function of the municipality of residence and income if working, which yields two sources of quasi-experimental variation. The identifying variation, however, turns out to be small and potentially endogenous, which means that the question of whether the reform has delivered the hoped-for effects cannot be credibly answered.
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| 14. |
- Escobar, Sebastian, et al.
(författare)
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Giving to the children or the taxman? : Lessons from a Swedish inheritance tax loophole
- 2023
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Ingår i: European Economic Review. - : Elsevier. - 0014-2921 .- 1873-572X. ; 153
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Tidskriftsartikel (refereegranskat)abstract
- Wealth transfer tax systems based on inheritances and inter vivos gifts, rather than estates, allow donors to shift wealth among potential recipients with the goal of minimizing tax burdens. However, tax minimization often requires the donor to give up control over wealth if the transfers are made as inter vivos. Usually, such behavior is difficult to analyze as many potential heirs and many different tax schedules are involved. In this article, we study a simple setting that allows us to obtain transparent and credible evidence of inheritance tax responses. Swedish heirs could easily lower their inheritance tax bills to zero by giving part of the inheritance to their children. Using detailed administrative data, we show that many heirs tax minimized in a precise fashion. Still, among those inheriting just above the exemption, only about a half avoided the tax. Preferences for holding wealth and information seem to play major roles. Our findings have general policy relevance, because similar (but more complex) tax avoidance strategies can be used to avoid any inheritance tax.
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| 15. |
- Hagen, Johannes, 1986-
(författare)
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Essays on Pensions, Retirement and Tax Evasion
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system. Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices. Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety.Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.
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| 16. |
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| 17. |
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| 18. |
- Jäntti, Markus, et al.
(författare)
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Estimating labour supply elasticities based on cross-country micro data : A bridge between micro and macro estimates?
- 2015
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Ingår i: Journal of Public Economics. - : Elsevier BV. - 0047-2727 .- 1879-2316. ; 127, s. 87-99
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Tidskriftsartikel (refereegranskat)abstract
- The Nordic model relies on high tax rates to finance an extensive welfare state. If labour supply elasticities are large, the burden of financing the model can be large even if, arguably, the practice of providing subsidised goods that support labour supply is likely to mitigate these effects. We utilise repeated cross sections of micro data from several countries, including the four major Nordic countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margins. The data span over four decades and include a large number of tax reform episodes, with tax rate variation arising both from cross-sectional and country-level differences. Using these data, we investigate whether micro and macro estimates differ in a systematic way. The results do not provide strong support for the view that elasticities at the macro level would be higher than the corresponding micro elasticities.
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| 19. |
- Jäntti, Markus, et al.
(författare)
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Estimating labour supply elasticities based oncross-country micro data : A bridge between micro andmacro estimates?
- 2013
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- We utilise repeated cross sections of micro data from several countries, available from the LuxembourgIncome Study, LIS, to estimate labour supply elasticities, both at the intensive and extensivemargin. The benefit of the data is that it spans over four decades and includes a large number oftax reform episodes, with tax rate variation arising both from cross-sectional and country-level differences.Using these data, we investigate whether micro and macro estimates differ in a systematicway. The results do not provide clear support to the view that elasticities at the macro level wouldbe higher than corresponding micro elasticities
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| 20. |
- Lindahl, Erica, et al.
(författare)
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Gender-targeted transfers by default? - Evidence from a child allowance reform in Sweden
- 2023
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Ingår i: Labour Economics. - : Elsevier. - 0927-5371 .- 1879-1034. ; 83
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Tidskriftsartikel (refereegranskat)abstract
- We exploit a sharp birthday discontinuity in a large and universal Swedish cash transfer program, creating plausibly exogenous variation in the default disbursement option, while holding entitlements and other financial incentives constant. When the cash transfer is paid out to the mother by default, instead of a 50/50 default, it has a large effect (55 percentage points) on the probability that the transfer is deposited in the mother's bank account also in the long run. Surprisingly, we find that the default policy redistributes resources to separated low-income mothers. We find no indications that the 100%-to-the-mother default induces mothers to work less or to take more responsibility for the children.
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| 21. |
- Lundberg, Jacob
(författare)
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Essays on Income Taxation and Wealth Inequality
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is concerned with inequality, redistribution and taxation, in particular the taxation of labour income and the distribution of wealth. Most of the analysis is focused on Sweden. The thesis consists of four self-contained essays.Essay 1: “Analyzing tax reforms using the Swedish Labour Income Microsimulation Model”. Labour income taxation is a central policy topic because labour income makes up the majority of national income and most taxes are in the end taxes on labour. In order to quantify how behavioural responses of labour income earners affect tax revenue, the Swedish Labour Income Microsimulation Model (SLIMM) is constructed and used to evaluate tax reforms. Elasticities are calibrated to match midpoints of estimates found in the quasiexperimental literature. The simulations indicate that the earned income tax credit has increased employment by 128,000 and has a degree of self-financing of 21 percent. Almost half of the revenue increase from higher municipal tax rates would disappear due to behavioural responses. Tax cuts for the richest fifth of working Swedes are completely self-financing.Essay 2: “The Laffer curve for high incomes”. An expression for the Laffer curve for high incomes is derived, assuming a constant Pareto parameter and elasticity of taxable income. Microsimulations using Swedish population data show that the simulated curve matches the theoretically derived Laffer curve well, suggesting that the analytical expression is not too much of a simplification. A country-level dataset of top effective marginal tax rates and Pareto parameters is assembled. This is used to draw Laffer curves for 27 OECD countries. Revenue-maximizing tax rates and degrees of self-financing for a small tax cut are also computed. The results indicate that degrees of self-financing range between 28 and 195 percent. Five countries have higher tax rates than the peak of the Laffer curve.Essay 3: “Political preferences for redistribution in Sweden” (with Spencer Bastani). We examine preferences for redistribution inherent in Swedish tax policy 1971–2012 using the inverse optimal tax approach. The income distribution is carefully characterized with the help of administrative register data and we employ behavioral elasticities reflecting the perceived distortionary effects of taxation. The revealed social welfare weights are high for non-workers, small for low-income earners, and hump-shaped around the median. At the top, they are always negative, especially so during the high-tax years of the 1970s and ’80s. The weights on non-workers increased sharply in the 1970s, fell drastically in the late ’80s and early ’90s, and have since then increased.Essay 4: “Wealth inequality in Sweden: What can we learn from capitalized income data?” (with Daniel Waldenström). This paper presents new estimates of wealth inequality in Sweden during 2000–2012, linking wealth register data up to 2007 and individually capitalized wealth based on income and property tax registers for the period thereafter when a repeal of the wealth tax stopped the collection of individual wealth statistics. We find that wealth inequality increased after 2007 and that more unequal bank holdings and housing appear to be important drivers. We also evaluate the performance of the capitalization method by contrasting its estimates and their dispersion with observed stocks in register data up to 2007. The goodness-of-fit varies tremendously across assets and we conclude that although capitalized wealth estimates may well approximate overall inequality levels and trends, they are highly sensitive to assumptions and the quality of the underlying data sources.
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| 22. |
- Pirttilä, Jukka, et al.
(författare)
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How Successful is the Dual Income Tax? Evidence from Finnish Tax Reform of 1993
- 2006
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Rapport (populärvet., debatt m.m.)abstract
- Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. The Finnish tax re- form appears to be particularly suitable for analysing the effect of separating labour and capital income tax bases. The reform radically reduced the marginal tax rates on capital income to some, but not all, taxpayers, while the taxation of labour income was not reformed at the same time. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self-employed.
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| 23. |
- Pirttilä, Jukka, et al.
(författare)
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Income Shifting within a Dual Income Tax System : Evidence from the Finnish Tax Reform of 1993
- 2011
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Ingår i: Scandinavian Journal of Economics. - : Wiley. - 0347-0520 .- 1467-9442. ; 113:1, s. 120-144
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Tidskriftsartikel (refereegranskat)abstract
- Dual income tax systems can suffer from income that shifts from progressively taxed labour income to capital income, which is taxed at a lower, flat rate. This paper empirically examines the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers. We measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self-employed.
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| 24. |
- Pirttilä, Jukka, et al.
(författare)
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Tax Policy and Employment : How Does the Swedish System Fare?
- 2011
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates and participation tax rates, and estimates, using the difference-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income tax credit at families and low-income workers, lowering the top marginal tax rates, and maintaining the tax incentives for older workers.
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| 25. |
- Selin, Håkan, 1978-
(författare)
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Four Empirical Essays on Responses to Income Taxation
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis consists of four self-contained essays.Essay I (with Jukka Pirttilä) uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. The Finnish tax reform appears to be particularly suitable for analysing the effect of separating the labour and capital income tax base since the reform radically reduced the marginal tax rates on capital income to some, but not all, taxpayers. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self-employed.Essay II (with Sören Blomquist). To a large extent it is still unknown how the different components of aggregate taxable income react to changes in marginal tax rates. In this study, we have access to a unique panel data set that combines individual level register and survey data. This enables us to estimate both the elasticity of hourly wage rates and the elasticity of taxable earnings with respect to the net-of-tax rate. The estimates indicate that the response to tax rates that operate via the wage rate is important. Essay III. The 1971 individual tax reform affected work incentives of different wives differently depending on the pre-reform earnings of the husband. In this study a representative panel of 18,069 wives is used to evaluated the labour supply effects of the reform. The preferred estimated elasticity of the employment probability, conditional on switching employment status between 1969 and 1975, with respect to the ‘first-dollar’ net-of-tax rate (1-the marginal tax rate) is estimated to 0.26. The corresponding non-labour income elasticity amounts to -0.65. Essay IV. The purpose of this paper is to estimate the tax price elasticity and virtual income elasticity of contributions to tax-favoured pension savings accounts on a population of self-employed individuals. To this end I exploit a unique total data base over the Swedish population that covers the years 1999 to 2005. The empirical analysis is complicated by the fact that pension contributions and tax prices are determined simultaneously. When instrumental variables are used to address this endogeneity problem, I find that the self-employed significantly increase their contributions to tax-favoured pension savings accounts when tax prices decrease and virtual income increases. I obtain a tax price elasticity of -0.53 and a virtual income elasticity of 0.11. On the contrary, OLS produces estimates with signs that conflict with standard consumer theory.
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| 26. |
- Selin, Håkan, et al.
(författare)
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Income shifting as income creation?
- 2020
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Ingår i: Journal of Public Economics. - : ELSEVIER SCIENCE SA. - 0047-2727 .- 1879-2316. ; 182
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Tidskriftsartikel (refereegranskat)abstract
- Income shifting arises as one of the key questions when thinking about the design of a tax system as a whole. We study a simple economy, involving a benevolent policy-maker and a population of agents differing in terms of productivities, labor supply elasticities, and shifting costs. Paying special attention to the cost structure of income shifting, we highlight that when people who shift easily along the extensive margin are also more elastic in labor supply, giving them a lower tax rate is a good thing, and the government should not necessarily combat income shifting. This mechanism may be compared to third-degree price discrimination in industrial organization and works as a form of endogenous tagging. We explore this possibility numerically before showing that our results derived for a policy-maker optimally adjusting two linear tax instruments carry over when two fully non-linear taxes are potentially available.
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| 27. |
- Selin, Håkan
(författare)
-
Marginal tax rates and tax-favoured pension savings of the self-employed : Evidence from Sweden
- 2009
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In recent years, the study of how individuals respond to policies that aim at promoting pension savings has emerged as a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data base over the Swedish population that covers the years 1999 to 2005. When using instrumental variables I obtain a tax price elasticity estimate of -0.53 and a virtual income elasticity estimate of 0.11, whereas OLS produces estimates that conflict with consumer theory.
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| 28. |
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| 29. |
- Selin, Håkan
(författare)
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The Rise in Female Employment and the Role of Tax Incentives : an Empirical Analysis of the Swedish Individual Tax Reform of 1971
- 2009
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Sweden reached the 2007 OECD average level of female labor force participation already in 1974. Before, but not after, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register based data source I utilize the exogenous variation provided by the individual tax reform to analyze the evolution of female employment in Sweden in the beginning of the 1970’s. Simulations suggest that employment among married women would have been 10 percentage points lower in 1975 if the 1969 statutory income tax system still had been in place in 1975.
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| 30. |
- Selin, Håkan
(författare)
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What happens to the husband's retirement decision when the wife's retirement incentives change?
- 2017
-
Ingår i: International Tax and Public Finance. - : Springer Science and Business Media LLC. - 0927-5940 .- 1573-6970. ; 24:3, s. 432-458
-
Tidskriftsartikel (refereegranskat)abstract
- In this paper, I exploit population-wide administrative data and a Swedish occupational pension reform, which primarily affected a subgroup of female workers, to recover the effect of the wife's retirement incentive on the husband's retirement behavior. I estimate a sharp relative decrease in the retirement probability of 63-year-old wives who were treated by the reform. However, there was no significant response of their husbands, and this finding is surprisingly robust. This suggests that cross-effects (from the wife to the husband) are substantially smaller than the direct effects of the wife's own incentive on the wife's retirement.
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| 31. |
- Selin, Håkan
(författare)
-
What happens to the husband’s retirement decision when the wife’s retirement incentives change?
- 2011
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Several studies have documented a strong correlation in the timing of spouses’ retirement decisions. However, considerably less is known about the causal impact of one spouse’s retirement incentives on the retirement decision of the other spouse. Before, but not after, 2001 broad categories of Swedish local government workers in female dominated occupations were entitled to retire with full pension benefits already at the age of 63. In this paper, we utilize this reform – together with a micro data set covering the total Swedish population – to estimate the effect of a change in the wife’s incentive on the husband’s retirement behavior. We document a sharp decrease in pension benefit withdrawals among 63 year old wives in the local government sector in the years following the reform. However, we do not find any evidence of a response among husbands. This finding is at odds with some earlier results in the literature.
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| 32. |
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| 33. |
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| 34. |
- Winkel, Jörgen, et al.
(författare)
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Fysiska exponeringsgruppensarbete
- 1993
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Ingår i: Stockholmsundersökningen 1. - Stockholm : MUSIC Books. - 9197149748 ; , s. 41-44
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)
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