Incentives and Redistribution in the Welfare State: The Swedish Tax Reform

by Peter Englund, Jonas Agell, Jan Sodersten

Reviews lessons from the Swedish tax reform of 1991, the most far-reaching tax reform in any Western industrialized country in the post- war period. Discusses a range of behavioral responses, including tax planning, savings, labor supply, and investment, and attempts to identify where tax structures matter most. Presents an assessment of the overall effects on efficiency and equity, and draws lessons for tax reform more generally. Annotation c. by Book News, Inc., Portland, Or.

Hardcover

First published January 1, 1998